Part 11Pay As You Earn
Chapter 6Miscellaneous and supplemental
711Right to make a return
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.