The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

Cessation of employmentN.I.

62.  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 44(1); F1...

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[F3or

(ba)the employer has received information under [F4regulation 38] that the employee has any liability to repay any student loan; and]

(c)[F5if paragraph (a) or (ba) apply,] the employer has not received a notice from HMRC under regulation 44(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.