Inland Revenue

HC Deb 04 July 1991 vol 194 c176W

Mr. Robin Cook

To ask the Chancellor of the Exchequer what is the definition adopted by the Inland Revenue to identify large employers for the purposes of enforcing payment of remittances by the 19 of any month.

Mr. Maude

For the purposes of collecting PAYE and national insurance contributions remittances the Inland Revenue define large employers as those paying over £4,500 per month.