Information on the commencement of employment
- Indicate student loan deductions on first employee return
UK Statutory Instrument
2009
United Kingdom
The Education (Student Loans) (Repayment) Regulations 2009
At a glance
What's here
20 compliance obligations
Who this Act binds
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 9 other Schedules — structural / supplementary
Plan 1 loan
Plan 2 loan
Plan 3 loan
Plan 4 loan
Plan 5 loan
Information about the employer and employee
Information about payments to the employee, etc
The total amount of repayments deducted for the tax year...
In a case where the earnings the return relates to...
Earnings periods
- Calculate student loan deductions using the correct earnings period
Intermediate employers
- Provide earnings particulars and deduct student loan repayments when notified by the principal employer
Notice to employers
Other duties (1) — Crown / regulator
- HMRC must notify employers of student loan repayment deductions Crown / Minister / Government department
Deductions of repayments
- Deduct student loan repayments from employee earnings when notified
Priority where other deductions required
- Follow priority rules for student loan repayments when other deductions apply
Deductions working sheet
- Record student loan repayment deductions on the working sheet
Certificate of repayments
- Give employees a certificate showing student loan repayments deducted
Payment of repayments deducted to HMRC
- Pay student loan deductions to HMRC on time
Returns by employers
- Submit annual student loan repayment return to HMRC
Real time returns of information about payments of earnings
- Deliver real-time earnings information to HMRC before each pay run
Employees paid in specified circumstances
- Deliver student loan earnings info within 7 days when real-time reporting is impractical
Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
- Deliver late benefits and expenses returns within 14 days of month end
Modification of the requirements of regulation 59B: notional payments
- Report notional payments if you can't do it on payday
Relationship between regulation 59B and aggregation of earnings
- Ensure aggregated earnings are reported in one employment return only
Exceptions to regulation 59B
- Deliver paper student loan repayment return to HMRC within 14 days of quarter end
Returns under regulations 59B and 59E: amendments
- Correct inaccuracies in student loan repayment returns
Failure to make a return under regulation 59B or 59E
- Correct missed student loan repayment returns by 20 May
Inspection of employers’ records
- Keep student loan repayment records for 3 years and allow HMRC inspection
Cessation of employment
- State on P45 if employee is a student loan borrower
Browse 92 other sections — procedural / definitional / commencement
Citation, commencement and extent
Revocation of previous Regulations
Interpretation
Meaning of “plan 1 loan”
Meaning of “plan 2 loan”
Meaning of “plan 3 loan”
Meaning of “plan 4 loan”
Meaning of “plan 5 loan”
Application: general
Wales
Scotland
Application to transferred loans in England and Wales
Service by post or electronic communication
How to calculate country-specific multiplier
How to calculate repayment threshold variable
Status of examples
Interpretation of Part 2
Functions of HMRC
Transfer of repayments due to a loan purchaser
Officers of Revenue and Customs
Penalties in relation to Parts 3 and 4
Application of repayments
Timing and notification of repayments
Deferral of repayment: initial training of teachers
Date of repayment
Direct debit repayment
Division of repayment : more than one loan
Cancellation
Refunds
Excess payments: more than one loan
Interest rate not to exceed prevailing market rate
Interest rate cap: plan 2, plan 3 and plan 5 loans
Interest rate on plan 1 loans
Interest rate on plan 2 loans
Higher interest threshold for plan 2 loans
Lower interest threshold for plan 2 loans
Interest rate on plan 3 loans
Interest rate on plan 5 loans
Information requests
Information notices
Penalties and Penalty Notices
Costs and expenses
Alteration of relevant time limits
Foreclosure
Repayments of student loans and postgraduate ... degree loans by persons required to submit a tax return
Time for and amount of repayments
Personal return
Returns to include self-assessment
Records
Other returns and information
Assessment, claims and appeals
Payment
Late payment penalties
Collection and recovery
Persons chargeable in a representative capacity
Interest
Penalties
Interpretation of Part 4
Real Time Information employers
Repayment of student loans or postgraduate ... degree loans by employees
New employee to inform employer of repayments liability
Commencement of employment with a Real Time Information employer
Amount of repayments
Calculation of earnings
Multiple employers
Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 59F(5)
Notice and certificate when repayments deducted not paid
Notice of specified amount and certificate when repayments not deducted
Recovery of payments deducted through the income tax system
Interest on unpaid repayments
Application of regulations 59B to 59F
Powers to obtain information
Formal determination of repayments payable by employer
Interest on unpaid repayments which have been formally determined
Death of employer
Succession to a business
Payment by cheque
Penalties
Collection and recovery of penalties
Application of the PAYE Regulations
Interpretation of Part 5
Notice of overseas residence
Notice of liability to make repayments
Repayment by fixed instalments
How to calculate fixed instalment rate
Repayment by income-related instalments
How to calculate applicable threshold
Calculation of fixed instalment and applicable threshold
Application to cease repayment by instalments
Foreclosure
Costs and expenses of the Authority
Effect of borrower insolvency ...
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