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22. After Schedule 1 insert—
Regulations 54B and 54E
1. The information specified in paragraphs 2 to 4 and 8 to 14 of Schedule A1(1) (Real time returns) to the PAYE Regulations.
2. The total amount of repayments deducted in the earnings period in which the return is made.
3. The total amount of repayments deducted for the tax year from the earnings paid to the employee.
4. In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 2 and 3 need only be provided when the final payment of earnings in the earnings period is made.
5. If the return is the first return in respect of the employee in this employment, an indication that student loan deductions are required.”.
Schedule A1 to the PAYE Regulations was inserted by S.I. 2012/XXXX.
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