F1PART 2
F1CHAPTER 4
InterpretationF151
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Repayment of postgraduate master's degree loans by employeesF152
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Commencement of employment with a Real Time Information employerF153
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Amount of repaymentsF154
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Calculation of earningsF155
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Earnings periodsF156
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Multiple employersF157
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Intermediate employersF158
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Notice to employersF159
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Deductions of repaymentsF160
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Priority where other deductions requiredF161
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Deductions working sheetF162
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Certificate of repaymentsF163
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Payment of repayments deducted to HMRCF164
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Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 75(5)F165
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Notice of specified amount and certificate when repayments not deductedF166
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Recovery of payments deducted through the income tax systemF167
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Interest on unpaid repaymentsF168
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Real time returns of information about payments of earningsF169
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Employees paid in specified circumstancesF170
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Benefits and expenses – returns under regulations 85 to 87 of the PAYE RegulationsF171
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Modification of the requirements of regulation 69: notional paymentsF172
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Relationship between regulation 69 and aggregation of earningsF173
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Exceptions to regulation 69F174
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Returns under regulations 69 and 74: amendmentsF175
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Failure to make a return under regulation 69 or 74F176
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Inspection of employers' recordsF177
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Powers to obtain informationF178
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Formal determination of repayments payable by employerF179
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Interest on unpaid repayments which have been formally determinedF180
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Death of employerF181
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Succession to a businessF182
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Payment by chequeF183
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Cessation of employmentF184
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PenaltiesF185
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Collection and recovery of penaltiesF186
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Application of the PAYE RegulationsF187
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Pt. 2 omitted (5.9.2017) by virtue of The Repayment of Student Loans and Postgraduate Masters Degree Loans (Amendment) Regulations 2017 (S.I. 2017/831), regs. 1(1), 41(3)