- Latest available (Revised)
- Point in Time (26/05/2020)
- Original (As made)
Version Superseded: 15/10/2020
Point in time view as at 26/05/2020.
There are currently no known outstanding effects for the The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) (Northern Ireland) Regulations 2020, PART 4.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
8. Where HMRC accept a claim, HMRC must pay the amount specified in the claim by the employer in accordance with regulation 6(3)(c), less any amount repayable under regulation 9(3), to the account specified by the employer in accordance with regulation 6(3)(e) as soon as reasonably practicable.
Commencement Information
I1Reg. 8 in force at 26.5.2020, see reg. 1
9.—(1) Where an employer—
(a)becomes aware that the employer mistakenly overstated the amount in a claim (the “ original claim ”); and
(b)has received payment from HMRC in respect of the original claim,
the employer must correct the error in accordance with this regulation.
(2) In the next claim that the employer makes under regulation 6 (the “next claim”), the employer must specify the amount by which the original claim was overstated.
(3) The amount by which the original claim was overstated must be repaid to HMRC by the employer by way of set-off against the amount stated in the next claim, up to a maximum of the amount stated in the next claim.
(4) Where the amount by which the original claim was overstated exceeds the maximum amount required to be set off in accordance with paragraph (3), the employer must repay the excess to HMRC within the period of 30 days beginning on the day on which the next claim is made.
(5) Where an employer does not make another claim under regulation 6 within the period of 60 days beginning with the day on which the original claim was made, the employer must notify HMRC of the overstatement in accordance with paragraphs (6) to (8) (an “adjustment notice”).
(6) An adjustment notice must contain the following—
(a)the employer PAYE reference number for the PAYE scheme to which the original claim related;
(b)the amount by which the original claim was overstated; and
(c)the beginning and end dates of the period of time to which the original claim related.
(7) The adjustment notice must contain a declaration by the employer that the matters stated in the adjustment notice are true and accurate.
(8) An employer must submit the adjustment notice in the same manner as the original claim was submitted.
(9) The employer must repay to HMRC the amount stated in the adjustment notice within the period of 30 days beginning on the day on which the adjustment notice is submitted.
Commencement Information
I2Reg. 9 in force at 26.5.2020, see reg. 1
10. Where an employer becomes aware that the employer mistakenly understated the amount in a claim (the “ understated claim ”), the employer may submit a claim in accordance with regulation 6 for the amount understated in respect of the same period, PAYE scheme and employees specified in the understated claim.
Commencement Information
I3Reg. 10 in force at 26.5.2020, see reg. 1
11.—(1) Where any sum has been overpaid to an employer under these Regulations (an “overpayment”), HMRC may recover it in accordance with this regulation.
(2) An officer of Revenue and Customs must decide the amount of the overpayment and must give notice in writing of the decision to the employer.
(3) The employer must repay the overpayment to HMRC within the period of 30 days beginning with the day on which the employer receives the notice of decision referred to in paragraph (2).
(4) Part 6 of the Taxes Management Act 1970 M1 (collection and recovery) applies to the recovery of overpayments as if—
(a)the amount of the overpayment were income tax charged on the employer named in the notice of decision referred to in paragraph (2);
(b)that notice of decision were an assessment; and
(c)that notice of decision were the matter complained of for the purposes of section 65(3) of that Act) M2.
(5) In the application of section 101(4) of the Finance Act 2009 M3 (late payment interest on sums due to HMRC) in relation to a repayment to HMRC of an overpayment under this regulation, the overpayment becomes due and payable on the date on which HMRC give the notice of decision referred to in paragraph (2).
Commencement Information
I4Reg. 11 in force at 26.5.2020, see reg. 1
Marginal Citations
M2Section 65(3) was amended by paragraph 30 of Schedule 19 to the Finance Act 1998 (c.36).
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
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:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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: