Regulation 67 Cessation of employmentI1
United Kingdom
Where an employer completes a Form P45, the employer must state in it that the employee is a borrower if, on the date of the Form P45—
the employer has received notice that the employee is a borrower as described in regulation 49(1); F1...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6if paragraph (a) or (ba) apply, the employer has not received a notice from HMRC under regulation 49(3) requiring the employer not to make deductions from the employee’s earnings on and after a date before the date on which the person ceased to be an employee.
Annotations
Textual amendments
- F1
Word in reg. 67(a) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 17(a)
- F2
Reg. 67(b) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(a)
- F3
Reg. 67(ba) and word substituted for word (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 17(b)
- F4
Words in reg. 67(ba) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(b)(i)
- F5
Words in reg. 67(ba) omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(b)(ii)
- F6
Words in reg. 67(c) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 52(c)