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The Education (Student Loans) (Repayment) (Amendment) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 836
- Regulation 12
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Amendment of the Education (Student Loans) (Repayment) Regulations 2009
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12. After regulation 54 insert—
“Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 59F(5)
54A.—(1) This regulation applies if, during any income tax period, a Real Time Information employer makes a return under regulation 59F(5) (returns under regulation 59B and 59E: amendments).
(2) The amount specified in regulation 54(1) for the final income tax period in the year covered by the return is to be adjusted to take account of the information in the return.
(3) If the value of the adjustment required by paragraph (2) is a negative amount, the employer may recover that amount—
(a)by setting it off against the amount the employer is liable to pay under regulation 54(1) for the income tax period in which the return is made; or
(b)from the Commissioners for Her Majesty’s Revenue and Customs.”.
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