The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003

Notice of non-entitlement to incentive payment

5.  If, during the year of assessment 2003-04, an officer of the Board considers that a person—

(a) is not a small employer in respect of the year of assessment 2004-05; but

(b) is treated as paying PAYE income to less than 250 employees at the specified date in respect of that year;

the officer shall give notice to that person that he is not entitled to an incentive payment under these Regulations for the year of assessment 2004-05.