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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 711 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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711Right to make a returnU.K.
This section has no associated Explanatory Notes
(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 [F23 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)
F2Words in s. 711(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 49; S.I. 2009/403, art. 2(2) (with art. 10)
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