C1Part 11Pay As You Earn

Annotations:
Modifications etc. (not altering text)
C1

Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10

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 F2an 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 F2an officer of Revenue and Customs under subsection (1) must be given no later than F13 years after the 31st October next following the tax year.