PART 10COMMUNICATIONS

CHAPTER 3ELECTRONIC PAYMENT BY LARGE EMPLOYERS

F1Large 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 F2or, as the case may be, has not indicated in a return under regulation 67B or 67D that the employee’s employment has ceased.

F3(3)

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