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The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
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- Northern Ireland Statutory Rules
- 2009 No. 128
- PART 4
- Regulation 57
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Formal determination of repayments payable by employerN.I.
57.—(1) This regulation applies where it appears to HMRC that there may be repayments payable by an employer under regulation 49 which—
(a)have not been paid to HMRC, and
(b)have not been certified by HMRC under regulation 54.
(2) Where this regulation applies, HMRC may determine the amount of those repayments to the best of its judgement and must serve notice of the determination on the employer.
(3) A determination under this regulation may—
(a)cover the repayments payable by the employer under regulation 49 for any one or more tax periods in a tax year, and
(b)extend to the whole of the repayments or such part of them as is payable in respect of a class or classes of employees specified in the notice of determination (without naming the individual employees) or of one or more specified, named employees.
(4) The provisions of Parts 4 (Assessment and Claims), 5 (Appeals and Other proceedings) [F1, 5A (Payment of Tax)] and 6 (Collection and Recovery) of the 1970 Act apply to a determination under this regulation, with any necessary modification—
(a)as if the determination were an assessment for the purposes of that Act; and
(b)as if the amount of repayments determined was income tax charged on the employer.
Textual Amendments
F1Words in reg. 57(4) inserted (6.4.2010) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 6
Commencement Information
I1Reg. 57 in operation at 6.4.2009, see reg. 1(1)
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