Part 11Pay As You Earn
Chapter 6Miscellaneous and supplemental
709Additional provision for certain assessments
1
This section applies if—
a
an assessment to income tax is made as respects relevant income (with or without other income), and
b
the assessment is made after the end of the period of 12 months following the tax year for which it is made.
2
In so far as it relates to relevant income, the assessment is to be made in accordance with the practice generally prevailing at the end of that period.
3
“Relevant income” means income which—
a
has been taken into account in the making of deductions or repayments of tax under PAYE regulations, and
b
was received not less than 12 months before the beginning of the tax year in which the assessment is made.