Amendment of Part 4 (Deduction of Repayments by Employers)N.I.
Amendments to regulation 36 (interpretation)N.I.
10. In regulation 36 (interpretation)(1)—
(a)in the heading to regulation 36, after “Interpretation” insert “of Part 4”;
(b)omit the definition of “Form P46”;
(c)in the definition of “non-Real Time Information employer”, for “one within regulation 36A” substitute “a Real Time Information employer”;
(d)in the definition of “Real Time Information employer”, for “regulation 36A” substitute “regulation 2A of the PAYE Regulations”.
Commencement Information
I1Reg. 10 in operation at 6.4.2024, see reg. 1(2)
Omission of regulation 36A (Real Time Information employer)N.I.
11. Omit regulation 36A (Real Time Information employer).
Commencement Information
I2Reg. 11 in operation at 6.4.2024, see reg. 1(2)
Substitution of regulation 38 (commencement of employment with a non-Real Time Information employer) with (new employee to declare repayments liability)N.I.
12. For regulation 38(2) (commencement of employment with a non-Real Time Information employer) substitute—
“New employee to inform employer of repayments liability
38. A person who commences employment with an employer must inform the employer whether the person has any liability to repay a student loan.”
Commencement Information
I3Reg. 12 in operation at 6.4.2024, see reg. 1(2)
Omission of regulation 38A (Commencement of employment with a Real Time Information employer)N.I.
13. Omit regulation 38A (Commencement of employment with a Real Time Information employer).
Commencement Information
I4Reg. 13 in operation at 6.4.2024, see reg. 1(2)
Amendments to regulation 45 (deductions of repayments)N.I.
14. In regulation 45(3) (deductions of repayments) —
(a)in paragraph (1)—
(i)in the words before sub-paragraph (a), after “received” insert “any of the following”;
(ii)omit sub-paragraph (c) (including the “or” that follows it);
(iii)in sub-paragraph (d) for “regulation 38A” substitute “regulation 38”;
(b)in paragraph (2)—
(i)omit sub-paragraph (c) (including the “or” that follows it);
(ii)in sub-paragraph (d) for “regulation 38A” substitute “regulation 38”.
Commencement Information
I5Reg. 14 in operation at 6.4.2024, see reg. 1(2)
Amendment to regulation 54 (returns by employers)N.I.
15. In regulation 54(7) (returns by employers), for “section 566(1) of the 1988 Act” substitute “section 70(1)(a) or 71 of the Finance Act 2004(4)”.
Commencement Information
I6Reg. 15 in operation at 6.4.2024, see reg. 1(2)
Amendments to regulation 54B (real time returns of information about payments of earnings)N.I.
16. In regulation 54B(5) (real time returns of information about payments of earnings)—
(a)in paragraph (1) omit “but this is subject to paragraph (1A)”;
(b)omit paragraphs (1A) to (1E).
Commencement Information
I7Reg. 16 in operation at 6.4.2024, see reg. 1(2)
Amendments to regulation 54E (exceptions to regulation 54B)N.I.
17. In regulation 54E(6) (exceptions to regulation 54B)—
(a)omit paragraph (2A);
(b)in paragraph (3), for “On and after 6 April 2014, the” substitute “The”.
Commencement Information
I8Reg. 17 in operation at 6.4.2024, see reg. 1(2)
Amendment to regulation 54G (failure to make a return under regulation 54B or 54E)N.I.
18. In regulation 54G(7) (failure to make a return under regulation 54B or 54E) omit paragraph (5).
Commencement Information
I9Reg. 18 in operation at 6.4.2024, see reg. 1(2)
Amendments to regulation 62 (cessation of employment)N.I.
19. In regulation 62(8) (cessation of employment)—
(a)omit paragraph (b);
(b)in paragraph (ba) for “regulation 38A” substitute “regulation 38”;
(c)in paragraph (c), for “(where any of paragraph (a), (b), or (ba) apply)” substitute “if paragraph (a) or (ba) apply,”.
Commencement Information
I10Reg. 19 in operation at 6.4.2024, see reg. 1(2)
Regulation 36 was amended by S.R. 2012 No. 136 and S.R. 2021 No. 260.
Regulation 38 was substituted by S.R. 2012 No. 136.
Regulation 45 was amended by S.R. 2012 No. 136.
2004 c. 12. Section 71 was amended by Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).
Regulation 54B was inserted by S.R. 2012 No. 136 and amended by S.R. 2014 No. 87.
Regulation 54E was added by S.R. 2012 No. 136 and amended by S.R 2013 No. 68 and S.R. 2014 No. 87.
Regulation 54G was added by S.R 2013 No. 68 and amended by S.R. 2014 No. 87.
Regulation 62 was amended by S.R. 2012 No. 136.