Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 11 U.K. Pay As You Earn

Chapter 6 U.K. Miscellaneous and supplemental

711 Right to make a return U.K.

(1) A person who has PAYE income for a tax year in respect of which deductions or repayments are made under PAYE regulations may by notice require [F1 an officer of Revenue and Customs] to give that person a notice under section 8 of TMA 1970 (personal return) for the tax year.

(2) A notice to [F1 an officer of Revenue and Customs] under subsection (1) must be given no later than 5 years after the 31st October next following the tax year.

Textual Amendments

F1 Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)