UK Statutory Instrument SI 2009/470 United Kingdom

The Education (Student Loans) (Repayment) Regulations 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.

Employer19

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

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.046 Earnings periods Regulated
  • Calculate student loan deductions using the correct earnings periodEmployer
s.048 Intermediate employers Regulated
  • Provide earnings particulars and deduct student loan repayments when notified by the principal employerEmployer
s.049 Notice to employers Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify employers of student loan repayment deductionsCrown / Minister / Government department
s.050 Deductions of repayments Regulated
  • Deduct student loan repayments from employee pay and keep recordsEmployer
s.051 Priority where other deductions required Regulated
  • Follow priority rules for student loan repayments when other deductions applyEmployer
s.052 Deductions working sheet Regulated
  • Record student loan repayment deductions on the working sheetEmployer
s.053 Certificate of repayments Regulated
  • Give employees a certificate showing student loan repayments deductedEmployer
s.054 Payment of repayments deducted to HMRC Regulated
  • Pay student loan deductions to HMRC on timeEmployer
s.059 Returns by employers Regulated
  • Submit annual student loan repayment return to HMRCEmployer
s.059 Real time returns of information about payments of earnings Regulated
  • Deliver real-time earnings information to HMRC before each pay runEmployer
s.059 Employees paid in specified circumstances Regulated
  • Deliver student loan earnings info within 7 days when real-time reporting is impracticalEmployer
s.059 Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations Regulated
  • Deliver late benefits and expenses returns within 14 days of month endEmployer
s.059 Modification of the requirements of regulation 59B: notional payments Regulated
  • Report notional payments if you can't do it on paydayEmployer
s.059 Relationship between regulation 59B and aggregation of earnings Regulated
  • Ensure aggregated earnings are reported in one employment return onlyEmployer
s.059 Exceptions to regulation 59B Regulated
  • Deliver paper student loan repayment return to HMRC within 14 days of quarter endEmployer
s.059 Returns under regulations 59B and 59E: amendments Regulated
  • Correct inaccuracies in student loan repayment returnsEmployer
s.059 Failure to make a return under regulation 59B or 59E Regulated
  • Correct missed student loan repayment returns by 20 MayEmployer
s.060 Inspection of employers’ records Regulated
  • Keep student loan repayment records for 3 years and allow HMRC inspectionEmployer
s.067 Cessation of employment Regulated
  • State on P45 if employee is a student loan borrowerEmployer
92 other provisions — procedural and definitional
s.001 Citation, commencement and extent
s.002 Revocation of previous Regulations
s.003 Interpretation
s.003 Meaning of “plan 1 loan”
s.003 Meaning of “plan 2 loan”
s.003 Meaning of “plan 3 loan”
s.003 Meaning of “plan 4 loan”
s.003 Meaning of “plan 5 loan”
s.004 Application: general
s.005 Wales
s.006 Scotland
s.007 Application to transferred loans in England and Wales
s.008 Service by post or electronic communication
s.008 How to calculate country-specific multiplier
s.008 How to calculate repayment threshold variable
s.008 Status of examples
s.009 Interpretation of Part 2
s.010 Functions of HMRC
s.011 Transfer of repayments due to a loan purchaser
s.012 Officers of Revenue and Customs
s.013 Penalties in relation to Parts 3 and 4
s.014 Application of repayments
s.015 Timing and notification of repayments
s.016 Deferral of repayment: initial training of teachers
s.017 Date of repayment
s.018 Direct debit repayment
s.018 Division of repayment : more than one loan
s.019 Cancellation
s.020 Refunds
s.020 Excess payments: more than one loan
s.020 Interest rate not to exceed prevailing market rate
s.020 Interest rate cap: plan 2, plan 3 and plan 5 loans
s.021 Interest rate on plan 1 loans
s.021 Interest rate on plan 2 loans
s.021 Higher interest threshold for plan 2 loans
s.021 Lower interest threshold for plan 2 loans
s.021 Interest rate on plan 3 loans
s.021 Interest rate on plan 5 loans
s.022 Information requests
s.023 Information notices
s.024 Penalties and Penalty Notices
s.025 Costs and expenses
s.026 Alteration of relevant time limits
s.027 Foreclosure
s.028 Repayments of student loans and postgraduate ... degree loans by persons required to submit a tax return
s.029 Time for and amount of repayments
s.030 Personal return
s.031 Returns to include self-assessment
s.032 Records
s.033 Other returns and information
s.034 Assessment, claims and appeals
s.035 Payment
s.036 Late payment penalties
s.037 Collection and recovery
s.038 Persons chargeable in a representative capacity
s.039 Interest
s.040 Penalties
s.041 Interpretation of Part 4
s.041 Real Time Information employers
s.042 Repayment of student loans or postgraduate ... degree loans by employees
s.043 New employee to inform employer of repayments liability
s.043 Commencement of employment with a Real Time Information employer
s.044 Amount of repayments
s.045 Calculation of earnings
s.047 Multiple employers
s.054 Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 59F(5)
s.055 Notice and certificate when repayments deducted not paid
s.056 Notice of specified amount and certificate when repayments not deducted
s.057 Recovery of payments deducted through the income tax system
s.058 Interest on unpaid repayments
s.059 Application of regulations 59B to 59F
s.061 Powers to obtain information
s.062 Formal determination of repayments payable by employer
s.063 Interest on unpaid repayments which have been formally determined
s.064 Death of employer
s.065 Succession to a business
s.066 Payment by cheque
s.068 Penalties
s.069 Collection and recovery of penalties
s.070 Application of the PAYE Regulations
s.071 Interpretation of Part 5
s.072 Notice of overseas residence
s.073 Notice of liability to make repayments
s.074 Repayment by fixed instalments
s.074 How to calculate fixed instalment rate
s.075 Repayment by income-related instalments
s.075 How to calculate applicable threshold
s.076 Calculation of fixed instalment and applicable threshold
s.077 Application to cease repayment by instalments
s.078 Foreclosure
s.079 Costs and expenses of the Authority
s.080 Effect of borrower insolvency ...
Schedules

Schedules

1 of 10 shown
s.sch002 Information on the commencement of employment Regulated
  • Indicate student loan deductions on first employee returnEmployer
9 other schedules
s.sch001a Plan 1 loan
s.sch001a Plan 2 loan
s.sch001a Plan 3 loan
s.sch001a Plan 4 loan
s.sch001a Plan 5 loan
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.