{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-5.json",
  "legislation": "uksi/2010/668",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Definition of large employers",
  "text": "At the beginning of Chapter 3, before regulation 199 (large employers required to make specified payments electronically) insert—\n“Large employers\n198A. (1) “Large employer” means an employer treated as paying PAYE income to 250 or more employees at the specified date.\n(2) An employer is treated as paying PAYE income to an employee at the specified date if the employer—\n(a) is required at that date by these Regulations to prepare or maintain a deductions working sheet in respect of that employee, and\n(b) has not sent to HMRC Part 1 of Form P45 in respect of that employee.\n(3) The specified date for each tax year is 31st October.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/668/regulation/5",
    "retrieved_at": "2026-10-29T02:49:05.698224+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}