PART 10

COMMUNICATIONS

CHAPTER 3ELECTRONIC PAYMENT BY LARGE EMPLOYERS

F2Large employers198A

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 F3or, as the case may be, has not indicated in a return under regulation 67B or 67D that the employee’s employment has ceased.

F13

The specified date for a particular tax year is 31st October in the preceding tax year.