Chapter 4 F1

Repealed

1. 51Interpretation
2. 52Repayment of postgraduate master's degree loans by employees
3. 53Commencement of employment with a Real Time Information employer
4. 54Amount of repayments
5. 55Calculation of earnings
6. 56Earnings periods
7. 57Multiple employers
8. 58Intermediate employers
9. 59Notice to employers
10. 60Deductions of repayments
11. 61Priority where other deductions required
12. 62Deductions working sheet
13. 63Certificate of repayments
14. 64Payment of repayments deducted to HMRC
15. 65Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 75(5)
16. 66Notice of specified amount and certificate when repayments not deducted
17. 67Recovery of payments deducted through the income tax system
18. 68Interest on unpaid repayments
19. 69Real time returns of information about payments of earnings
20. 70Employees paid in specified circumstances
21. 71Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
22. 72Modification of the requirements of regulation 69: notional payments
23. 73Relationship between regulation 69 and aggregation of earnings
24. 74Exceptions to regulation 69
25. 75Returns under regulations 69 and 74: amendments
26. 76Failure to make a return under regulation 69 or 74
27. 77Inspection of employers' records
28. 78Powers to obtain information
29. 79Formal determination of repayments payable by employer
30. 80Interest on unpaid repayments which have been formally determined
31. 81Death of employer
32. 82Succession to a business
33. 83Payment by cheque
34. 84Cessation of employment
35. 85Penalties
36. 86Collection and recovery of penalties
37. 87Application of the PAYE Regulations