711Right to make a returnU.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 [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)