OpenLegislation

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—

(a)

the employer has received notice that the employee is a borrower as described in regulation 49(1); F1...

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(ba)

the employer has received information under F4regulation 43 that the employee has any liability to repay any student loan F5...; and

(c)

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)

Commencement

I1

Reg. 67 in force at 6.4.2009, see reg. 1(1)