- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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5. At the beginning of Chapter 3, before regulation 199 (large employers required to make specified payments electronically) insert—
198A.—(1) “Large employer” means an employer treated as paying PAYE income to 250 or more employees at the specified date.
(2) An employer is treated as paying PAYE income to an employee at the specified date if the employer—
(a)is required at that date by these Regulations to prepare or maintain a deductions working sheet in respect of that employee, and
(b)has not sent to HMRC Part 1 of Form P45 in respect of that employee.
(3) The specified date for each tax year is 31st October.”.
6.—(1) In regulation 199 (large employers required to make specified payments electronically)—
(a)in paragraph (1) omit “to whom an e-payment notice in respect of a tax year has been issued”,
(b)for paragraph (2) substitute—
“(2) “Specified payments”, in this regulation, means payments of tax under regulation 68 (periodic payments to and recoveries from the Revenue).”, and
(c)after paragraph (4) insert—
“(5) A specified payment is not treated as received in full by HMRC on or before the date by which that specified payment is required in accordance with regulation 69 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty’s Revenue and Customs.”.
7. Omit regulations 200 (e-payment notices and appeal), 201 (employer in default if specified payment not received by applicable due date) and 202 (default notice and appeal).
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