Northern Ireland Statutory Rule SI 2009/128 United Kingdom

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

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer17 Employee1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Employee — also bound by 189 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.043 Intermediate employers Regulated
  • Notify principal employer of employee earnings for student loan deductionsEmployer
s.044 Notice to employers Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify employers to start or stop student loan deductionsCrown / Minister / Government department
s.045 Deductions of repayments Regulated
  • Deduct student loan repayments from employees' pay when notifiedEmployee
s.046 Priority where other deductions required Regulated
  • Prioritise other deductions before student loan repaymentsEmployer
s.047 Deductions working sheet Regulated
  • Record student loan deductions on the deductions working sheetEmployer
s.048 Certificate of repayments Regulated
  • Provide employees with a certificate of student loan repayments deductedEmployer
s.049 Payment of repayments deducted to HMRC Regulated
  • Pay student loan repayments deducted from employees to HMRC on timeEmployer
s.054 Returns by employers Regulated
  • Submit annual student loan repayment return to HMRC within 44 days of tax year endEmployer
s.054 Real time returns of information about payments of earnings Regulated
  • Submit real-time payroll information to HMRC before paying employeesEmployer
s.054 Employees paid in specified circumstances Regulated
  • Submit delayed pay information within 7 days for same-day/late-paid workersEmployer
s.054 Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations Regulated
  • Report benefits/expenses within 14 days of month-end if real-time reporting not possibleEmployer
s.054 Modification of the requirements of regulation 54B: notional payments Regulated
  • Report notional payments for student loan deductions within deadlineEmployer
s.054 Relationship between regulation 54B and aggregation of earnings Regulated
  • Report aggregated earnings under one employment onlyEmployer
s.054 Exceptions to regulation 54B Regulated
  • Submit quarterly paper returns to HMRC for student loan repaymentsEmployer
s.054 Returns under regulations 54B and 54E: amendments Regulated
  • Correct inaccuracies in student loan repayment returnsEmployer
s.054 Failure to make a return under regulation 54B or 54E Regulated
  • Fix missed student loan returns before deadlinesEmployer
s.055 Inspection of employers’ records Regulated
  • Keep student loan records for 3 years and allow HMRC inspectionsEmployer
s.062 Cessation of employment Regulated
  • State on P45 that an employee has a student loan when employment endsEmployer
73 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Revocations
s.003 Interpretation
s.004 Application: general
s.005 Service by post or electronic communication
s.006 Interpretation of Part 2
s.007 Functions of
s.008 Officers of Revenue and Customs
s.009 Penalties in relation to Parts 3 and 4
s.010 Interest and penalties
s.011 Timing and notification of repayments
s.012 Date of repayment
s.013 Direct debit repayment
s.014 Cancellation
s.015 Refunds
s.016 Interest rate on the loans
s.017 Information requests
s.018 Information notices
s.019 Penalties and Penalty Notices
s.020 Costs and expenses
s.021 Alteration of relevant time limits
s.022 Foreclosure
s.023 Repayments of student loans by persons required to submit a tax return
s.024 Time for and amount of repayments
s.025 Personal return
s.026 Returns to include self-assessment
s.027 Records
s.028 Other returns and information
s.029 Assessment, claims and appeals
s.030 Payment
s.031 Late payment penalties
s.032 Collection and recovery
s.033 Persons chargeable in a representative capacity
s.034 Interest
s.035 Penalties
s.036 Interpretation of Part 4
s.036 Real Time Information employers
s.037 Repayment of student loans by employees
s.038 New employee to inform employer of repayments liability
s.038 Commencement of employment with a Real Time Information employer
s.039 Amount of repayments
s.040 Calculation of earnings
s.041 Earnings periods
s.042 Multiple employers
s.049 Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)
s.050 Notice and certificate when repayments deducted not paid
s.051 Notice of specified amount and certificate when repayments not deducted
s.052 Recovery of payments deducted through the income tax system
s.053 Interest on unpaid repayments
s.054 Application of regulations 54B to 54F
s.056 Powers to obtain information
s.057 Formal determination of repayments payable by employer
s.058 Interest on unpaid repayments which have been formally determined
s.059 Death of employer
s.060 Succession to a business
s.061 Payment by cheque
s.063 Penalties
s.064 Collection and recovery of penalties
s.065 Application of the PAYE Regulations
s.066 Interpretation of Part 5
s.066 How to calculate country-specific multiplier
s.066 Status of examples
s.067 Notice of overseas residence
s.068 Notice of liability to make repayments
s.069 Repayment by fixed instalments
s.069 How to calculate fixed instalment rate
s.070 Repayment by income-related instalments
s.070 How to calculate applicable threshold
s.071 Calculation of fixed instalment and applicable threshold
s.072 Application to cease repayment by instalments
s.073 Foreclosure
s.074 Costs and expenses of the Department
s.075 Effect of borrower insolvency on student loans
Schedules

Schedules

1 of 5 shown
s.sch002 Information on the commencement of employment Regulated
  • Show if student loan deductions start from first payEmployer
4 other schedules
s.sch002 Information about the employer and employee
s.sch002 Information about payments to the employee, etc
s.sch002 The total amount of repayments deducted for the tax year...
s.sch002 In a case where the earnings the return relates to...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.