- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2019)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 06/04/2024
Point in time view as at 06/04/2019. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009, Section 54B.
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54B.—(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 [F2but this is subject to paragraph (1A)].
[F3(1A) But a Real Time Information employer—
(a)which for the tax year 2014-15 meets Conditions A and B, or
(b)which for the tax year 2015-16 meets Conditions A and C,
may instead for that tax year deliver to HMRC the information specified in Schedule 2 in respect of all relevant payments made to an employee in a tax month on or before making the last relevant payment in that month.
(1B) Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.
(1C) Condition B is that on 6th April 2014 that Real Time Information employer employs no more than 9 employees.
(1D) Condition C is that at 6th April 2015 that Real Time Information employer employs no more than 9 employees.
(1E) In this regulation “employer’s PAYE reference” means the combination of letters, numbers or both used by HMRC to identify an employer for the purposes of the PAYE Regulations and the number which identifies the employer’s HMRC office.]
(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.
F4(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Regs. 54A-54F inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 16
F2Words in reg. 54B(1) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 6(a)
F3Reg. 54B(1A)-(1E) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 6(b)
F4Reg. 54B(6)(7) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 6
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