- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
52.Repayment of postgraduate master’s degree loans by employees
53.Commencement of employment with a Real Time Information employer
65.Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 75(5)
66.Notice of specified amount and certificate when repayments not deducted
67.Recovery of payments deducted through the income tax system
69.Real time returns of information about payments of earnings
71.Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
72.Modification of the requirements of regulation 69: notional payments
73.Relationship between regulation 69 and aggregation of earnings
80.Interest on unpaid repayments which have been formally determined
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: