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.
Textual Amendments
F1Word in reg. 62(a) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 17(a)
F2Reg. 62(b) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(a)
F3Reg. 62(ba) and word substituted (6.4.2012) for the word at the end of reg. 62(b) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 17(b)
F4Words in reg. 62(ba) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(b)
F5Words in reg. 62(c) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(c)
Commencement Information
I1Reg. 62 in operation at 6.4.2009, see reg. 1(1)