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There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, CHAPTER 1.
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189. In these Regulations—
“approved method of electronic communications”, in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board of Inland Revenue, for the delivery of information of that kind or the making of a payment of that kind under that provision;
“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999(1);
“official computer system” means a computer system maintained by or on behalf of the Board of Inland Revenue or an officer of the Board.
190.—(1) For the purposes of Chapters 3 and 4, the Board of Inland Revenue may announce each tax year a date (“the specified date”) for the following tax year.
(2) Any announcement must be made by means of a direction no later than 30th November in a tax year.
(3) The specified date for a tax year applies in respect of specified payments due to be made in respect of that year and specified information required to be delivered in respect of that year.
191.—(1) “Large employer” means an employer treated as paying PAYE income to 250 or more employees at the specified date.
(2) “Large or medium sized employer” means an employer treated as paying PAYE income to 50 or more employees at the specified date.
(3) 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 F1... to prepare or maintain a deductions working sheet in respect of the employee, and
(b)has not sent to the Inland Revenue Part 1 of Form P45 in respect of that employee.
Textual Amendments
F1Words in reg. 191(3)(a) omitted (6.4.2006) by virtue of The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 (S.I. 2006/777), regs. 1(1), 4
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