Part 4 Deduction of Repayments by Employers

United Kingdom

1. 41Interpretation of Part 4
2. 41AReal Time Information employers
3. 42Repayment of student loans ... by employees
4. 43New employee to inform employer of repayments liability
5. 43ACommencement of employment with a Real Time Information employer
6. 44Amount of repayments
7. 45Calculation of earnings
8. 46Earnings periods
9. 47Multiple employers
10. 48Intermediate employers
11. 49Notice to employers
12. 50Deductions of repayments
13. 51Priority where other deductions required
14. 52Deductions working sheet
15. 53Certificate of repayments
16. 54Payment of repayments deducted to HMRC
17. 54APayments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 59F(5)
18. 55Notice and certificate when repayments deducted not paid
19. 56Notice of specified amount and certificate when repayments not deducted
20. 57Recovery of payments deducted through the income tax system
21. 58Interest on unpaid repayments
22. 59Returns by employers
23. 59AApplication of regulations 59B to 59F
24. 59BReal time returns of information about payments of earnings
25. 59BAEmployees paid in specified circumstances
26. 59BBBenefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
27. 59CModification of the requirements of regulation 59B: notional payments
28. 59DRelationship between regulation 59B and aggregation of earnings
29. 59EExceptions to regulation 59B
30. 59FReturns under regulations 59B and 59E: amendments
31. 59GFailure to make a return under regulation 59B or 59E
32. 60Inspection of employers’ records
33. 61Powers to obtain information
34. 62Formal determination of repayments payable by employer
35. 63Interest on unpaid repayments which have been formally determined
36. 64Death of employer
37. 65Succession to a business
38. 66Payment by cheque
39. 67Cessation of employment
40. 68Penalties
41. 69Collection and recovery of penalties
42. 70Application of the PAYE Regulations