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The Education (Postgraduate Master’s Degree Loans) Regulations 2016

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Inspection of employers’ records

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77.—(1) For the purposes of carrying out inspections of an employer’s records in relation to checking their compliance with this Chapter, Schedule 36 to the Finance Act 2008(1) (information and inspection powers) applies as it applies in relation to checking a person’s tax position (as defined in that Schedule) subject to the modifications in paragraph (2).

(2) The modifications are—

(a)any reference to any provision of the Taxes Acts is to be treated as a reference to this Chapter;

(b)the reference to information relating to the conduct of a pending appeal relating to tax is to be treated as a reference to information relating to the conduct of a pending appeal relating to compliance with this Chapter;

(c)paragraph 21 is omitted; and

(d)any reference to “statutory records” includes all documents and records relating to the repayments requiring deduction under this Chapter.

(3) Statutory records (as defined in Schedule 36) must be retained by the employer for not less than 3 years after the end of the tax year to which they relate.

(4) HMRC may, in relation to each inspection, prepare a certificate showing—

(a)the amount in respect of postgraduate master’s degree loan repayments which it appears from the documents and records produced that the employer is liable to pay HMRC for the years or income tax periods covered by the inspection; and

(b)any amount in respect of such postgraduate master’s degree loan repayments which has not been paid to HMRC.

(5) A certificate under paragraph (4) is sufficient evidence that the employer is liable to pay the amount shown in the certificate pursuant to paragraph (4)(b) to HMRC in respect of the years or income tax periods shown in the certificate.

(6) Any document purporting to be a certificate under paragraph (4) is deemed to be such a certificate until the contrary is proved.

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