The Education (Postgraduate Master’s Degree Loans) Regulations 2016

Interpretation

51.  In this Chapter—

“approved method” means—

(a)

in relation to the delivery of a return in accordance with this Chapter, the internet services or the Electronic Data Interchange services provided through PAYE Online(1) or PAYE Online for Agents(2);

(b)

in relation to the making of a payment in accordance with this Chapter, the services known as Direct Debit, BACS Direct Credit (including telephone and internet banking), CHAPS, debit and credit card over the internet (‘BillPay’), Government Banking Service (formerly known as Paymaster), Bank Giro and payments made through the Post Office.

“combined amount” means an amount which includes deductions of postgraduate master’s degree loan repayments under this Chapter and one or more of the following—

(a)

tax due under the PAYE Regulations;

(b)

earnings-related contributions due under the Contributions Regulations; or

(c)

amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005(3);

“the Contributions Regulations” means the Social Security (Contributions) Regulations 2001(4);

“deductions working sheet” means any form of record on or in which are to be kept matters required by the Contributions Regulations in connection with an employee’s earnings and deductions;

“earnings” means, subject to regulation 55 of these Regulations, such sums as—

(a)

constitute earnings for the purposes of section 3 of the Social Security Contributions and Benefits Act 1992(5) as calculated for the purposes of the Contributions Regulations as amended from time to time; and

(b)

are to be taken into account for the purposes of calculating secondary Class 1 contributions under section 9 of the Social Security Contributions and Benefits Act 1992(6);

“employee” means any person in receipt of earnings;

“employer” means any person paying earnings to an employee, and includes the Crown;

“Form P45”has the same meaning as in the PAYE Regulations;

“income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

“income tax period” means income tax quarter where regulation 64(3) has effect, but otherwise means income tax month;

“income tax quarter” means the period beginning on 6 April and ending on 5 July, or beginning on 6 July and ending on 5 October, or beginning on 6 October and ending on 5 January, or beginning on 6 January and ending on 5 April;

“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003(7);

“Real Time Information employer” means an employer for the purposes of regulation 41A of the 2009 Regulations.

(1)

PAYE Online can be accessed at https://www.gov.uk/paye-online.

(2)

PAYE Online for Agents can be accessed at https://www.gov.uk/guidance/payecis-for-agents-online-service.

(3)

S.I. 2005/2045.

(4)

S.I. 2001/1004. These Regulations have been amended but none are relevant.

(5)

1992 c.4. Section 3 was amended by the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2) section 2 Schedule 3, and by the Social Security Act 1998 (c.14) sections 48 and 49.

(6)

Section 9 was amended by the Welfare Reform and Pensions Act 1999 (c.30) section 73 and Schedule 9, by the National Insurance Contributions Act 2002 (c.19) section 2, and by the Pensions Act 2007 (c.22) section 15 and Schedule 4.

(7)

S.I. 2003/2682 amended by S.I. 2005/2691, S.I.2006/777, S.I.2007/1077, S.I.2007/2069, S.I.2007/2296, S.I.2007/2969, S.I.2008/782 and S.I.2008/2601.