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.