PART 10

COMMUNICATIONS

CHAPTER 1ELECTRONIC COMMUNICATIONS: INTERPRETATION

Large and medium sized employers191

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, or by regulation 6(6) of the Working Tax Credit (Payment by Employers) Regulations 200284, 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.