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

[F1 Returns under regulations 54B and 54E: amendments N.I.

54F.— (1) This regulation applies where an employer discovers an error in a return made under regulation 54B (real time returns of information about payments of earnings) or 54E (exceptions to regulation 54B) and paragraph (2) or (3) applies.

(2) This paragraph applies where the error 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 error was the omission of details of a payment of earnings to an employee.

(4) The employer must provide the correct information in the first return made after the discovery of the error under regulation 54B or 54E 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);

F2 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) the value of the adjustment to the information given under paragraph 3 of Schedule 2 in the final return under regulation 54B or 54E 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 discovery of the error; and

(c) must be made by an [F3 approved] method of electronic communications.

(7) This paragraph applies if—

(a) the error 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 54B or 54E 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 54E applies but in those circumstances the return must be in such form as HMRC may approve or prescribe.]

Textual Amendments

F1 Regs. 54A-54F inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 16

F2 Reg. 54F(6)(a)(ii) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 9(a)

F3 Word in reg. 54F(6)(c) substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 9(b)