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Income Tax (Earnings and Pensions) Act 2003

Section 711: Right to make a return

2891.This section gives a person a right to a notice under section 8 of TMA 1970 if that person has had PAYE deductions or repayments. A notice under section 8 of TMA 1970 in turn obliges that person to make a tax return. The section derives from section 205(4) of ICTA.

2892.Subsection (1) sets out the conditions that must be satisfied for a person to give notice to the Inland Revenue.

2893.Subsection (2) provides a time limit within which notice can be given to the Inland Revenue.

2894.Note 62 in Annex 2 explains why section 205(1) to (3) and (5) of ICTA are not needed and are not rewritten in this Act. Section 205(4) ICTA is however rewritten in response to requests made during consultation leading up to this Act. The requests were to preserve, as a matter of principle, any rights to make a tax return that it gives to some taxpayers until such time as there is an explicit general right for all taxpayers to submit a tax return.

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