The Education (Student Loans) (Repayment) Regulations 2009

[^key-89635f36cc1da4c40ab50c9f49ff1c96]: Reg. 29(4)(f) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 33(4)

[^key-605e22785a1f5e3f2a6dfaa6f20cb058]: Words in reg. 29(5) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 33(5)

[^key-9cc9f9e3e8d3deda61c908f4e190a0db]: Reg. 29(5A)(5B) inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 33(6)

[^key-e6c5aa2e4eab6c66563bd6f13d4e029e]: Reg. 29(6)-(10) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 33(7)

[^key-d6f6b0c8af898799d196103a53040c53]: Reg. 36(a) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 34

[^key-123bbf1434b2ef9207c5b9a235a3171f]: Words in reg. 40(1)(a) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 35(1)

[^key-607d6501752701e58e92d80f732c00da]: Reg. 40(3) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 35(2)

[^key-0ab2ac196cc1507118488866b22a6575]: Words in reg. 40(4) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 35(3)

[^key-e3b1c80993e02af8bdcea1bc8df25b35]: Words in reg. 41 heading inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 36(1)

[^key-1d0432463806a85b071e2e569d6bcaf9]: Words in reg. 41 omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 36(2)(a)

[^key-0e65bb2b209ea847773bdbfc03020b73]: Words in reg. 41 omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 36(2)(b)

[^key-69d045ed1c17c524dff0de174cd365d5]: Words in reg. 41 substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 36(2)(c)

[^key-36e999eebe0e1b1975009bc8b8f10d81]: Words in reg. 41 substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 36(2)(d)

[^key-86ab0bb6abc19451473714d3dd3f28b1]: Reg. 41A omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 37

[^key-1a54757b66e6928b25d6551d436afc5a]: Words in reg. 42 heading omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 38

[^key-addc2be984fb91a1d0664a1410e74e4a]: Reg. 43 substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 39

[^key-28b95329616db35a082d5dde097ce1c5]: Reg. 43A omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 40

[^key-35f27f464869239d56ffc548027748cc]: Words in reg. 44(1)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(1)(a)

[^key-4ff3708331e4aaba8f9292fdc07ff6f6]: Words in reg. 44(1)(b) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(1)(b)

[^key-cc98ffc3e699d6b59c3584a052dab296]: Word in reg. 44(2A) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(2)(a)

[^key-0880defbe9cdfbdac55d2f94d81611bc]: Words in reg. 44(2A) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(2)(b)

[^key-01d87722b58e55d81f0b237f880ec59f]: Reg. 44(6) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(3)

[^key-95cbb7e3ea836be5cf5120b51063b71e]: Reg. 44(7) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(4)

[^key-9d9e111e4570f7ddb71d88653e41ff2d]: Words in reg. 50(1) inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(1)(a)

[^key-8559c5216a4a3914f834aa48301b40d6]: Reg. 50(1)(c) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(1)(b)

[^key-172506cfeb328c16c725f8ba4dc32ecc]: Words in reg. 50(1)(d) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(1)(c)(i)

[^key-41d0ddecd2822480bed528efc8760980]: Words in reg. 50(1)(d) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(1)(c)(ii)

[^key-8309d3f43ac8bfb6bd2098640c222bf5]: Reg. 50(2)(c) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(2)(a)

[^key-a930dc886731ff8a9933fe6cb1922c0e]: Words in reg. 50(2)(d) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(2)(b)(i)

[^key-eff04b0159b4b1d78c4b826aa2c68033]: Words in reg. 50(2)(d) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(2)(b)(ii)

[^key-33bf9d8bca255f64786270d7f7a3a0a1]: Words in reg. 50(8) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(3)

[^key-a0c0ccf35054bacb6da87c09ba2721ba]: Reg. 50(9) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 42(4)

[^key-187278ff2ce2860274e9acd1308720aa]: Words in reg. 55(1) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 43

[^key-d4a4bbe0aa213e7813274ebabf218d3d]: Words in reg. 55(2) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 43

[^key-eb9f5acf7cf057e9df9a738618e6596e]: Words in reg. 55(4) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 43

[^key-afdbe03d012f56a74aa0f65f75d21bf5]: Words in reg. 55(5) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 43

[^key-727cb9ba9410ea510d76132ac6907202]: Words in reg. 55(6) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 43

[^key-be79a3c1cb1eebb21e13261997b11b3f]: Words in reg. 56(1) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 44(1)

[^key-d9d9003b2af852a7c7968f3e086ad211]: Word in reg. 56(2) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 44(2)

[^key-c191b63edfa18d19ee13b502053f944a]: Words in reg. 56(4) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 44(3)

[^key-0663fd083549589515bca36ae87b1c8a]: Words in reg. 56(5) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 44(3)

[^key-33f942cf25a98b308fbb9c84a2b5605d]: Word in reg. 56(6)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 44(4)

[^key-1c9b98956066d86d33f98a15b2b5c32a]: Word in reg. 56(11) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 44(4)

[^key-894bd8e81b74972d7b0e1d8554d1fe11]: Word in reg. 57(2) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 45

[^key-d0c0da43df01e27b227d7450b537c3e0]: Words in reg. 59(7) substituted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 46(1)

[^key-9141c579ec092c8cb9c9abec89dcc714]: Words in reg. 59(9) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 46(2)

[^key-5cec4ea135449828faa2f0513831fac0]: Words in reg. 59B(1) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 47(1)

[^key-56d4b519b5fb527f37ee472e35306bc7]: Reg. 59B(1A)-(1E) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 47(2)

[^key-ba5747c091f2c154516f832a5a1d0e41]: Reg. 59E(2A) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 48(1)

[^key-7d551f7fb993e1bae6dfa38482cc72db]: Word in reg. 59E(3) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 48(2)

[^key-04d963a0eafd477365cf368d639addc6]: Reg. 59G(5) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 49

[^key-669720d8d371e337d1e69e35d059744e]: Words in reg. 60(4)(a) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 50

[^key-5f0879082d3ee611765ae61a42fdfe66]: Words in reg. 61(2)(b) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 51

[^key-3a122ef27cc0e64827aabafd0ff97afc]: Reg. 67(b) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(a)

[^key-23c9bc185ef068f14c877765da83fc63]: Words in reg. 67(ba) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(b)(i)

[^key-98da3e5f06aadc7f7e19138bfd681f49]: Words in reg. 67(ba) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(b)(ii)

[^key-8ae0bffdf1ab5ae1c6c921718991ae49]: Words in reg. 67(c) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(c)

[^key-63b8b87225e5a88c99c971aef8a0fe6d]: Words in reg. 68(3) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 53

[^key-763912c416db5e7f37cb16f6ef2767e1]: Words in reg. 71 heading inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 55(1)

[^key-aca0ae9b8095097c1460caf8b8deb76a]: Words in reg. 71 inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 55(2)(a)

[^key-902c7c08ef3949d78cfbcffefcc58356]: Words in reg. 71 omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 55(2)(b)

[^key-ecd43997685575e6b3857a95bc8f5e42]: Words in reg. 73(1) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 56(1)

[^key-25f1f32edae7b8d7f322432c8b5d0e58]: Words in reg. 73(2) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 56(2)

[^key-bf2b010202e24965ebc0baa0bd090171]: Reg. 74 renumbered as reg. 74(1) (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 57(1)

[^key-b0445eb8b653deb163ce168351cd76b9]: Words in reg. 74(1) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 57(2)

[^key-7f9f9faded2480a4d8ae2aac6e3728a8]: Reg. 74(2)(3) inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 57(3)

[^key-18c0f9fe5459bf4c65e0abab37276904]: Words in reg. 75(4)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 59(1)(a)

[^key-b4c1dff11ed6344e2fb787609b8f5cca]: Words in reg. 75(4)(b) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 59(1)(b)

[^key-b045a6d64774fcfc6b03009d90a81623]: Words in reg. 75(4A)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 59(2)

[^key-1c1f513d0dada3080782f23e068316f2]: Word in reg. 75(4B) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 59(3)(a)

[^key-921c6be88aeb51292b29d12e89df47de]: Words in reg. 75(4B) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 59(3)(b)

[^key-b9877031d035c3e676f781408c0cfc8f]: Reg. 76 omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 61

[^key-fdbe718398df75339c5d378e9274f4d8]: Words in reg. 77(1)(a) inserted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 62(a)

[^key-e77cc71b9ca17db2ea8afaa649f7ba0a]: Words in reg. 77(1)(b) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 62(b)

[^key-cb1fc1c02a021cbe373d349089da1e7e]: Words in reg. 80 heading omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(1)

[^key-5cd92547f6779e71c82c1d946f1d50c8]: Words in reg. 80(2)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(2)(a)

[^key-edd42a6c1fa52c924e80643ccf377080]: Words in reg. 80(2)(b) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(2)(b)(i)

[^key-a384041ce37537d7c3e7b39a719a6ff2]: Words in reg. 80(2)(b) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(2)(b)(ii)

[^key-b445173735cb530b296cac0a18e7678e]: Words in reg. 80(2)(c) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(2)(c)

[^key-e67727e22b4252999335931c2eabab86]: Words in reg. 80(2)(d) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(2)(d)(i)

[^key-6d80a3d4ad42112ab2636d7d5f443180]: Words in reg. 80(2)(d) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(2)(d)(ii)

[^key-94e18fee474b028fd5b3c4ea4b422732]: Words in reg. 80(3)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(3)(a)

[^key-10155bfe817397b6c8307ac873ae9d1f]: Words in reg. 80(3)(b) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(3)(b)(i)

[^key-c9a8b7e6d2f1c5764deae2c0983525ad]: Words in reg. 80(3)(b) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(3)(b)(ii)

[^key-912399420ec1a246b8bb7383195ebb4f]: Words in reg. 80(3)(c) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(3)(c)

[^key-1c834adce67ff05c665aad262e0da8de]: Words in reg. 80(3)(d) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(3)(d)(i)

[^key-c53a1bebb12533803d7b9bf8f60dc727]: Words in reg. 80(3)(d) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 64(3)(d)(ii)

[^key-c1bad063db1aee181bf314db9a46f441]: Word in reg. 20(4) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 20(6)

[^key-d0edb51787840b4e74aaa83210cc2162]: Words in reg. 33(3)(b) omitted (1.6.2023) by virtue of The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(3)

[^key-c9e4346014d6a079e8601767f239b714]: Words in reg. 33(3)(d)(ii) omitted (1.6.2023) by virtue of The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(3)

[^key-ae46f2ab4776cb9234353a1dc79b6619]: Words in reg. 74A(1) inserted (1.6.2023) by The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(4)(a)

[^key-a25521eb3e53a8c45f9388415fba1272]: Words in reg. 74A(2) inserted (1.6.2023) by The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(4)(b)

[^key-fbaa55cde2022ac85fcae702ac40c54b]: Reg. 74A(2A) inserted (1.6.2023) by The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(4)(c)

[^key-6fd05ff3751d20d77f50eae28564ac84]: Words in reg. 74A(3) substituted (1.6.2023) by The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(4)(d)

[^key-2b34f6ba61be41dcf22ea0a215b5bcb8]: Words in reg. 74A(3) inserted (1.6.2023) by The Education (Student Finance) (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/521), regs. 1(1), 2(4)(e)

[^key-acf2ad42048035b0439c8e1bd9f9ad43]: Reg. 20BA inserted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 2(b)

[^key-496a85ca518df71ebdf06f5a1dbe75f7]: Words in reg. 16(3A)(a) inserted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 3(2)(a)(i)

[^key-20a45f5c68bb079722f662191c1b046e]: Reg. 16(3A)(b) substituted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 3(2)(a)(ii)

[^key-66fcfb8adff532f8fc66833b4cd2c940]: Reg. 16(3AA) inserted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 3(2)(b)

[^key-a170a2013cf50da362356f33ef8f4400]: Reg. 20B omitted (1.12.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 2(a)

[^key-7fd42a4c63abcc3039a3761173dbef4b]: Reg. 21A(11A)(b) substituted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 3(3)

[^key-cb5716cd8febaaaf6af7187002f5a3a2]: Reg. 21B(4ZA) substituted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 3(4)

[^key-775faea62438ac4c557e680cfd3bb923]: Reg. 21C(4) substituted (1.12.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(2), 3(5)

[^key-9ffc973cf3c0cb11101b10c1809d8911]: Reg. 74(3) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(3), 4(2)

[^key-98f1423faa56cd711ede01737e0a64d5]: Words in reg. 74A(1) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(3), 4(3)(a)

[^key-4acff680e964966a010601555b9ffec5]: Words in reg. 74A(2) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(3), 4(3)(b)

[^key-41e97ff19f205137312dd546061a6215]: Words in reg. 74A substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) (No. 3) Regulations 2023 (S.I. 2023/1184), regs. 1(3), 4(3)(c)

[^key-83e9f3016e289c204ece3967837f0e64]: Words in reg. 3(1) inserted (1.2.2026) by The Education (Scotland) Act 2025 (Consequential Provisions and Modifications) Order 2025 (S.I. 2025/1350), art. 1(4), Sch. para. 8(2); S.S.I. 2026/2, sch. Pt. 1

[^key-2e4a6bdd977adc89bd313fa1a26c5e27]: Words in reg. 9(2)(b) inserted (1.2.2026) by The Education (Scotland) Act 2025 (Consequential Provisions and Modifications) Order 2025 (S.I. 2025/1350), art. 1(4), Sch. para. 8(3); S.S.I. 2026/2, sch. Pt. 1

Late payment penalties

Real Time Information employers

41A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repayment of student loans ... by employees

Commencement of employment with a non-Real Time Information

Commencement of employment with a Real Time Information employer

43A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of repayments

Calculation of earnings

Earnings periods

Multiple employers

Intermediate employers

Notice to employers

Deductions of repayments

Priority where other deductions required

Deductions working sheet

Certificate of repayments

Payment of repayments deducted to HMRC

Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 59F(5)

54A

• (1) This regulation applies if, during any income tax period, a Real Time Information employer makes a return under regulation 59F(5) (returns under regulation 59B and 59E: amendments).

• (2) The amount specified in regulation 54(1) for the final income tax period in the year covered by the return is to be adjusted to take account of the information in the return.

• (3) If the value of the adjustment required by paragraph (2) is a negative amount, the employer may recover that amount—

• (a) by setting it off against the amount the employer is liable to pay under regulation 54(1) for the income tax period in which the return is made; or

• (b) from the Commissioners for Her Majesty’s Revenue and Customs.

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

Returns by employers

Application of regulations 59B to 59F

59A

Regulations 59B to 59F apply only to Real Time Information employers.

Real time returns of information about payments of earnings

59B

• (1) On or before making a payment of earnings to an employee, an employer must deliver to HMRC the information specified in Schedule 2 (real time returns) in accordance with this regulation ....

• (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) The information must be included in a return.

• (3) Subject to paragraph (4), if payments of earnings are made to more than one employee at the same time, the return under paragraph (2) must include information required by Schedule 2 in respect of each employee to whom a payment of earnings is made at that time.

• (4) If payments of earnings are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.

• (5) The return is to be made using an approved method of electronic communications.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification of the requirements of regulation 59B: notional payments

59C

• (1) This regulation applies if an employer makes a payment of earnings to an employee which, for the purposes of tax, is a notional payment within the meaning given by section 710(2) of the 2003 Act.

• (2) If the employer is unable to comply with the requirement in regulation 59B(1) to deliver the information required by that regulation on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than—

• (a) the time at which the employer delivers the information required by regulation 67B of the PAYE Regulations in respect of the payment;

• (b) the time at which the employer makes a deduction from earnings in respect of the payment in accordance with regulation 50 (deductions of repayments); or

• (c) 14 days after the end of the income tax month the payment is made in,

whichever is earliest.

Relationship between regulation 59B and aggregation of earnings

59D

• (1) Where an employee’s earnings are aggregated, the employer or, as the case may be, employers must make such arrangements as are necessary to ensure that the information specified in paragraph (2) in respect of all the aggregated earnings is provided in the information given under regulation 59B relating to one of the employee’s employments only.

• (2) The information specified in this paragraph is the information specified in paragraph 3 of Schedule 2 (real time returns).

Exceptions to regulation 59B

59E

• (1) This regulation applies to an employer who is—

• (a) an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;

• (b) a partnership, if all partners fall within sub-paragraph (a);

• (c) a company, if all directors and the company secretary fall within sub-paragraph (a); ...

• (d) a care and support employer , or

• (e) an employer to whom a direction has been given under regulation 67D (11) of the PAYE Regulations ,

but this is subject to paragraph (2B).

• (2) An employer to whom this regulation applies may proceed in accordance with this regulation instead of regulation 59B.

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.

• (3) The employer must deliver to HMRC the information specified in Schedule 2 in respect of each employee to whom payments of earnings are made in an income tax quarter.

• (4) The information must be included in a return.

• (5) The return required under paragraph (4) must be delivered within 14 days after the end of the income tax quarter the return relates to.

• (6) If payments of earnings have been made to more than one employee in the income tax quarter, the return under paragraph (4) must include the information required by Schedule 2 in respect of each employee to whom the payment of earnings has been made.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

• (10) In paragraph (1)(d), “a care and support employer” means an individual (“A”) who employs a person to provide domestic or personal services at or from A’s home where—

• (a) the services are provided to A or a member of the A’s family;

• (b) the recipient of the services has a physical or mental disability, or is elderly or infirm; and

• (c) it is A who delivers the return (and not some other person on A’s behalf).

Returns under regulations 59B and 59E: amendments

59F

• (1) This regulation applies where there is an inaccuracy in a return, whether careless or deliberate, made under regulation 59B (real time returns of information about payments of earnings) or 59E (exceptions to regulation 59B) and paragraph (2) or (3) applies.

• (2) This paragraph applies where the inaccuracy relates to the information given in the return in respect of an employee under paragraph 3 of Schedule 2 (real time returns).

• (3) This paragraph applies where the inaccuracy was the omission of details of a payment of earnings to an employee.

• (4) When the employer becomes aware of an inaccuracy in a return submitted under regulation 59B or 59E, the employer must provide the correct information in the next return for the tax year in question.

• (5) But if the information has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this paragraph.

• (6) A return under paragraph (5)—

• (a) must include the following—

• (i) the information specified in paragraph 1 of Schedule 2 (real time returns);

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iii) the value of the adjustment to the information given under paragraph 3 of Schedule 2 in the final return under regulation 59B or 59E containing information in respect of the employee in the tax year in question; and

• (iv) if paragraph (7) applies, the information specified in paragraph 5 of Schedule 2;

• (b) must be made as soon as reasonably practicable after the employer becomes aware of the inaccuracy; and

• (c) must be made by an approved method of electronic communications.

• (7) This paragraph applies if—

• (a) the inaccuracy is within paragraph (3);

• (b) the payment of earnings was the first payment of earnings to the employee in the employment; and

• (c) the information specified in paragraph 5 of Schedule 2 has not otherwise been provided.

• (8) In the application of paragraphs (5) and (6) to cases within paragraph (3), if no information was given in any returns under regulation 59B or 59E in respect of the employee in the tax year, the value of the adjustments required must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.

• (9) Paragraph (6)(c) does not apply if the employer is one to whom regulation 59E applies but in those circumstances the return must be in such form as HMRC may approve or prescribe.

Inspection of employers’ records

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

Cessation of employment

Penalties

Collection and recovery of penalties

Application of the PAYE Regulations

SCHEDULE 2 — Real time returns

Information about the employer and employee

1

The information specified in paragraphs 2 to 4 and 8 to 14 of Schedule A1 (real time returns) to the PAYE Regulations.

Information about payments to the employee, etc

2

The total amount of repayments deducted in the earnings period in which the return is made.

3

The total amount of repayments deducted for the tax year from the earnings paid to the employee.

4

In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 2 and 3 need only be provided when the final payment of earnings in the earnings period is made.

Information on the commencement of employment

5

If the return is the first return in respect of the employee in this employment, an indication that student loan deductions are required.

Division of repayment

18A

• (1) This regulation applies if—

• (a) a borrower has a combination of plan 1, 2, 4 or 5 loans,

• (b) the borrower is required to repay two or more of the loans,

• (c) the loans have different repayment thresholds, and

• (d) the Authority receives a repayment other than a direct payment.

• (1A) The Authority must reduce the outstanding balance of the loans by—

• (a) in the case of the loan with the highest repayment threshold, the total amount due in respect of that loan, and

• (b) in the case of every other loan, the amount due in respect of each loan less the amount due in respect of the loan (or loans) with a higher repayment threshold.

• (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) For the purposes of repayments under Part 4 in respect of the tax year beginning on 6 April 2019 or any subsequent tax year, the references in paragraphs (1) and (1A) to the repayment thresholds ... are to be read as references to an apportionment of those thresholds in respect of each month of the tax year in question, calculated by dividing the relevant repayment threshold into twelve equal parts.

Cancellation

Refunds

Interest rate on the loans

Interest rate on post-2012 student loans

21A

• (1) This regulation applies in relation to plan 2 loans.

• (2) Subject to paragraphs (2A), (2B), (2C), (2D), (2E), (2F), ... ... (4) and (5), during any academic year, if the Authority determines that plan 2 loans will bear interest, loans bear interest at the rate which will result in an annual percentage rate of charge determined in accordance with total charge for credit rules equal to—

• (a) the standard interest rate plus 3%, until the earlier of the end of the tax year in which—

• (i) the borrower completes the course;

• (ii) the borrower leaves the course; or

• (iii) the fourth anniversary of the course start date occurs, in the case of loans in relation to part-time courses;

• (b) after the period in sub-paragraph (a) for a domestic borrower—

• (i) in a tax year in which the borrower’s interest income is the lower interest threshold or less, the standard interest rate;

• (ii) in a tax year in which the borrower’s interest income is more than the lower interest threshold but not more than the higher interest threshold, the standard interest rate plus the additional interest rate; or

• (iii) in a tax year in which the borrower’s interest income is more than the higher interest threshold, the standard interest rate plus 3%;

• (c) after the period in sub-paragraph (a) for an overseas borrower, where the Authority has determined under regulation 75(1) that the borrower may repay a loan by income-related instalments and the Authority considers that the interest income the borrower is likely to receive in the next 12 month period is—

• (i) the lower interest threshold or less, the standard interest rate;

• (ii) more than the lower interest threshold but not more than the higher interest threshold, the standard interest rate plus the additional interest rate;

• (iii) more than the higher interest threshold, the standard interest rate plus 3%;

• (d) after the period in sub-paragraph (a) for an overseas borrower, in any period during which a borrower is required to pay to the Authority a fixed instalment in accordance with a notice served under regulation 73, the standard interest rate plus 3%;

• (e) for any period where sub-paragraphs (a), (b), (c) and (d) do not apply to a borrower, the standard interest rate.

• (2ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2A) Subject to paragraphs (2B) and (2C) ..., during any academic year or part of any academic year, where a borrower makes repayments in accordance with regulation 18 or repays all of the outstanding balance of the loan under regulation 15(1), the loan bears interest at the rate which will result in an annual percentage rate of charge determined in accordance with total charge for credit rules equal to—

• (a) for a domestic borrower who was a domestic borrower for the whole or part of the previous tax year —

• (i) where the interest income the borrower received in the previous tax year is the lower interest threshold or less, the standard interest rate;

• (ii) where the interest income the borrower received in the previous tax year is more than the lower interest threshold but not more than the higher interest threshold, the standard interest rate plus the additional interest rate;

• (iii) where the interest income the borrower received in the previous tax year is more than the higher interest threshold, the standard interest rate plus 3%;

• (b) for an overseas borrower, where the Authority has determined under regulation 75(1) that the borrower may repay a loan by income-related instalments and the Authority considers that the interest income the borrower is likely to receive in the next 12 month period is—

• (i) the lower interest threshold or less, the standard interest rate;

• (ii) more than the lower interest threshold but not more than the higher interest threshold, the standard interest rate plus the additional interest rate;

• (iii) more than the higher interest threshold, the standard interest rate plus 3%;

• (c) for an overseas borrower, in any period during which a borrower is required to pay to the Authority a fixed instalment in accordance with a notice served under regulation 73, the standard interest rate plus 3%;

• (d) where sub-paragraphs (a), (b) and (c) do not apply to a borrower, the standard interest rate.

• (2B) The interest income applied in paragraph (2A) will be from the tax year in which—

• (a) repayments are made under regulation 18 where—

• (i) a borrower makes repayments under regulation 18 during a tax year;

• (ii) the borrower requests, after the end of the tax year in sub-paragraph (i), that their interest rate is recalculated; and

• (iii) the borrower’s interest income in that tax year is less than the interest income the borrower received in the previous tax year;

• (b) a borrower repays all of the outstanding balance of the loan under regulation 15(1) where—

• (i) the borrower requests that their interest rate is recalculated after the end of the tax year; and

• (ii) the borrower’s interest income in that tax year is less than the interest income the borrower received in the previous tax year.

• (2C) Where a borrower repays all of the outstanding balance of the loan under regulation 15(1) in the tax year specified by regulation 15(2), the loan bears interest at the rate which will result in an annual percentage rate of charge determined in accordance with total charge for credit rules equal to the standard interest rate.

• (2D) Subject to paragraphs (2E) and (2F) ..., for a borrower to whom Part 4 applies and has applied for the whole or part of the previous tax year, where the borrower repays all of the outstanding balance of the ... loan by way of deductions from earnings under Part 4 during the tax year beginning on 6 April 2019, any subsequent tax year or any part of those tax years, that loan bears interest at the rate which will result in an annual percentage rate of charge determined in accordance with total charge for credit rules equal to—

• (a) where the interest income the borrower received in the previous tax year is the lower interest threshold or less, the standard interest rate;

• (b) where the interest income the borrower received in the previous tax year is more than the lower interest threshold but not more than the higher interest threshold, the standard interest rate plus the additional interest rate;

• (c) where the interest income the borrower received in the previous tax year is more than the higher interest threshold, the standard interest rate plus 3%.

• (2E) The interest income applied in paragraph (2D) will be from the tax year in which a borrower repays all of the outstanding balance of the ... loan by way of deductions from earnings under Part 4 where—

• (a) the borrower requests that their interest rate is recalculated after the end of the tax year; and

• (b) the borrower’s interest income in that tax year is less than the interest income the borrower received in the previous tax year.

• (2F) Where, during the tax year beginning on 6 April 2019 or any subsequent tax year or any part of those tax years, a borrower repays all of the outstanding balance of the ... loan by way of deductions from earnings under Part 4 in the tax year specified by regulation 15(2), that loan bears interest at the rate which will result in an annual percentage rate of charge determined in accordance with total charge for credit rules equal to the standard interest rate.

• (2G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) During ... any academic year or part of any academic year beginning on or after 6 April 2016, where a borrower fails to comply with one or more of regulations 22, 23(4) and 72, their loan bears interest at the rate which will result in an annual percentage rate of charge determined in accordance with total charge for credit rules equal to the standard interest rate plus 3% for the period from the date the borrower fails to comply with one or more of regulations 22, 23(4) and 72, until the borrower complies with those regulations.

• (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Where a borrower changes their mode of study between full-time and part-time study the interest under paragraph (2)(a) is to be calculated as if the course is a—

• (a) full-time course, where there is a change from a part-time course to a full-time course but before the requirement to repay under regulation 15(2A) applies;

• (b) part-time course, where there is a change from a part-time course to a full-time course and the requirement to repay under paragraph 15(2A) applies;

• (c) part-time course, where there is a change from a full-time course to a part-time course.

• (6) Interest is calculated on the principal outstanding daily and is added to the principal monthly.

• (7) The Authority must publish, at least once a year, by whatever means and in whatever media the Authority thinks fit, the interest rate determined in accordance with paragraphs (2) and (4) or where relevant paragraph (3), for any forthcoming academic year or part of that year.

• (8) If, for any academic year, the Authority publishes more than one rate of interest to apply to plan 2 loans, any subsequent rate so published will replace any previously published rate as the rate to apply from the date specified in the notice published in accordance with paragraph (7).

• (8A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (10) The additional interest rate is a percentage equal to 3 x (I - L)/(H - L) where—

• I is the borrower’s interest income,

• L is the lower interest threshold,

• H is the higher interest threshold.

• (11) The borrower’s interest income is—

• (a) for a borrower to whom regulation 28 (but not regulation 42) applies, total income as calculated in accordance with regulation 29(4) but without excluding the repayment threshold in regulation 29(4)(a);

• (b) for a borrower to whom regulation 42 (but not regulation 28) applies, earnings as defined in regulation 41;

• (c) for a borrower where the Authority makes a determination that the borrower may repay a loan by income-related instalments under regulation 75, gross income as defined in regulation 71;

• (d) for a borrower to whom both regulations 28 and 42 apply in the same tax year, total income as calculated in accordance with regulation 29(4) but without excluding the repayment threshold in regulation 29(4)(a).

• (11A) This regulation is subject to the following—

• (a) regulation 16 (deferral of repayment: initial training of teachers);

• (b) regulation 20BA (interest rate cap: plan 2, plan 3 and plan 5 loans).

• (11B) In this regulation—

• “higher interest threshold” means the higher interest threshold set out in, or calculated in accordance with, regulation 21AA;

• “lower interest threshold” means the lower interest threshold set out in, or calculated in accordance with, regulation 21AB.

• (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (12A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (13A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information requests

Information notices

Penalties and Penalty Notices

Costs and expenses

Alteration of relevant time limits

Foreclosure

Employees paid in specified circumstances

59BA

• (1) This regulation applies if an employer makes a payment to an employee and all of the circumstances in paragraph (2) apply.

• (2) The circumstances are that—

• (a) the payment includes an amount which is a relevant payment for work undertaken by the employee on—

• (i) the day the payment is made, or

• (ii) provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,

• (b) in respect of the work mentioned in sub-paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and

• (c) it is not reasonably practicable for the employer to deliver the information required by regulation 59B(1) on making the payment.

• (3) The employer need not deliver the information required by regulation 59B(1) on or before making the payment.

• (4) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

• (5) Where this regulation applies, the information required under regulation 59B(1) in respect of the relevant payment may be included in a return with the information for any other relevant payment.

Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

59BB

• (1) This paragraph applies if an employer makes a payment of general earnings to an employee which, for the purposes of tax falls to be included in a return under—

• (a) regulations 85 and 86 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must be provided for each employee), or

• (b) regulations 85 and 87 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must also be provided for benefits code employees) or would do if the employee’s employment was subject to the benefits code for the purposes of regulation 85 of the PAYE Regulations.

• (2) If the employer is unable to comply with the requirement in regulation 59B(1) to deliver the information required by that regulation on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than 14 days after the end of the income tax month the payment is made in.

Modification of the requirements of regulation 59B: notional payments

Relationship between regulation 59B and aggregation of earnings

Exceptions to regulation 59B

Returns under regulations 59B and 59E: amendments

Failure to make a return under regulation 59B or 59E

59G

• (1) This regulation applies where an employer does not make a return as required by regulation 59B (Real time returns of information about payments of earnings) or 59E (Exceptions to regulation 59B).

• (2) The employer must provide the information in the next return made under regulation 59B or 59E for the tax year in question.