Part 4 Deduction of Repayments by Employers

Northern Ireland

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