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

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[F1Exceptions to regulation 54BN.I.

54E.—(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); F2...

(d)a care and support employer [F3, or

(e)an employer to whom a direction has been given under regulation 67(11) of the PAYE Regulations.][F4,

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 54B.

F5(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6(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) [F7The] 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 [F8quarter].

(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 [F9quarter] the return relates to.

(6) If payments of earnings have been made to more than one employee in the income tax [F10quarter], 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.

F11(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(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).]

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