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

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Changes over time for: Section 49

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Payment of repayments deducted to HMRCN.I.

49.—(1) Subject to paragraphs (2)F1... and (6) the employer must pay an amount equal to the smaller of the repayments—

(a)deducted by the employer under these Regulations during an income tax month [F2(and, where required, reported under regulation 54B or 54E)]; or

(b)which the employer was required to deduct under these Regulations during that income tax month,

to HMRC within 14 days of the end of that income tax month.

[F3(1A) The amount specified in paragraph (1) must be adjusted to take account of errors corrected under regulation 54F(5).]

(2) Where, under paragraph 11 of Schedule 4 to the Contributions Regulations, the employer is required to pay National Insurance contributions due in respect of earnings paid in an income tax quarter within 14 days of its end, then subject to paragraphs (3) and (6), the employer must pay an amount equal to the smaller of the repayments—

(a)deducted by the employer under these Regulations during an income tax quarter, or

(b)which the employer is required to deduct during that quarter,

to HMRC within 14 days of the end of that income tax quarter.

F4(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subject to paragraph (5), if the employer has paid to HMRC on account of repayments under this regulation an amount which the employer was not liable to pay, the amounts which the employer is required subsequently to pay in respect of other payments of earnings made by the employer during the same tax year must be reduced by the amount overpaid.

(5) If the overpayment referred to in paragraph (4) corresponds to an over-deduction from the earnings of one or more employees, an employer may only act in accordance with paragraph (4) if and to the extent that the employer has reimbursed the employee or employees for that over-deduction.

(6) Where an employer makes a payment in accordance with paragraph (1) or (2) by an approved method of electronic communications, payment must be made within 17 days of the end of the relevant income tax period.

Textual Amendments

Commencement Information

I1Reg. 49 in operation at 6.4.2009, see reg. 1(1)

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