Regulation 15 Amendment of the Education (Student Loans) (Repayment) Regulations 2009

In regulation 59 (returns by employers), before paragraph (1) insert—

“(A1)

This regulation applies to—

(a)

a non-Real Time Information employer;

(b)

a Real Time Information employer in relation to tax years in which the employer was, for the whole of the tax year, a non-Real Time Information employer; and

(c)

a Real Time Information employer to whom HMRC has given a notice requiring a return under this regulation in respect of a tax year.”.