711Right to make a returnU.K.
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(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 [F1an 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 [F1an 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
F1Words 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)