The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

1. Introductory Text

2. PART 1 General

   1. 1. Citation and commencement

   2. 2. Revocations

   3. 3. Interpretation

   4. 4. Application: general

   5. 5. Service by post or electronic communication

3. PART 2 Provisions Applicable to all Repayments

   1. 6. Interpretation of Part 2

   2. 7. Functions of HMRC

   3. 8. Officers of Revenue and Customs

   4. 9. Penalties in relation to Parts 3 and 4

   5. 10. Interest and penalties

   6. 11. Timing and notification of repayments

   7. 12. Date of repayment

   8. 13. Direct debit repayment

   9. 14. Cancellation

   10. 15. Refunds

   11. 16. Interest rate on the loans

   12. 17. Information requests

   13. 18. Information notices

   14. 19. Penalties and Penalty Notices

   15. 20. Costs and expenses

   16. 21. Alteration of relevant time limits

   17. 22. Foreclosure

4. PART 3 Repayments by Assessment to Income Tax

   1. 23. Repayments of student loans by persons required to submit a tax return

   2. 24. Time for and amount of repayments

   3. 25. Personal return

   4. 26. Returns to include self-assessment

   5. 27. Records

   6. 28. Other returns and information

   7. 29. Assessment, claims and appeals

   8. 30. Payment

   9. 31. Late payment penalties

   10. 32. Collection and recovery

   11. 33. Persons chargeable in a representative capacity

   12. 34. Interest

   13. 35. Penalties

5. PART 4 Deduction of Repayments by Employers

   1. 36. Interpretation of Part 4

   2. 36A. Real Time Information employers

   3. 37. Repayment of student loans by employees

   4. 38. New employee to inform employer of repayments liability

   5. 38A. Commencement of employment with a Real Time Information employer

   6. 39. Amount of repayments

   7. 40. Calculation of earnings

   8. 41. Earnings periods

   9. 42. Multiple employers

   10. 43. Intermediate employers

   11. 44. Notice to employers

   12. 45. Deductions of repayments

   13. 46. Priority where other deductions required

   14. 47. Deductions working sheet

   15. 48. Certificate of repayments

   16. 49. Payment of repayments deducted to HMRC

   17. 49A. Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)

   18. 50. Notice and certificate when repayments deducted not paid

   19. 51. Notice of specified amount and certificate when repayments not deducted

   20. 52. Recovery of payments deducted through the income tax system

   21. 53. Interest on unpaid repayments

   22. 54. Returns by employers

   23. 54A. Application of regulations 54B to 54F

   24. 54B. Real time returns of information about payments of earnings

   25. 54BA. Employees paid in specified circumstances

   26. 54BB. Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

   27. 54C. Modification of the requirements of regulation 54B: notional payments

   28. 54D. Relationship between regulation 54B and aggregation of earnings

   29. 54E. Exceptions to regulation 54B

   30. 54F. Returns under regulations 54B and 54E: amendments

   31. 54G. Failure to make a return under regulation 54B or 54E

   32. 55. Inspection of employers’ records

   33. 56. Powers to obtain information

   34. 57. Formal determination of repayments payable by employer

   35. 58. Interest on unpaid repayments which have been formally determined

   36. 59. Death of employer

   37. 60. Succession to a business

   38. 61. Payment by cheque

   39. 62. Cessation of employment

   40. 63. Penalties

   41. 64. Collection and recovery of penalties

   42. 65. Application of the PAYE Regulations

6. PART 5 Repayment by Overseas Borrowers

   1. 66. Interpretation of Part 5

   2. 66A. How to calculate country-specific multiplier

   3. 66B. Status of examples

   4. 67. Notice of overseas residence

   5. 68. Notice of liability to make repayments

   6. 69. Repayment by fixed instalments

   7. 69A. How to calculate fixed instalment rate

   8. 70. Repayment by income-related instalments

   9. 70A. How to calculate applicable threshold

   10. 71. Calculation of fixed instalment and applicable threshold

   11. 72. Application to cease repayment by instalments

   12. 73. Foreclosure

   13. 74. Costs and expenses of the Department

7. PART 6 Insolvency

   1. 75. Effect of borrower insolvency on student loans

8. Signature

9. 1. SCHEDULE 1

   2. SCHEDULE 2

      Real time returns

      1. 1. Information about the employer and employee

      2. 2. Information about payments to the employee, etc

      3. 3. The total amount of repayments deducted for the tax year...

      4. 4. In a case where the earnings the return relates to...

      5. 5. Information on the commencement of employment

10. Explanatory Note