(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 the Inland Revenue to give that person a notice under section 8 of TMA 1970 (personal return) for the tax year.
(2)A notice to the Inland Revenue under subsection (1) must be given no later than 5 years after the 31st October next following the tax year.