Part 11

Pay As You Earn
Chapter 6

Miscellaneous and supplemental

Right to make a return
711
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 an 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 an officer of Revenue and Customs under subsection (1) must be given no later than 3 years after the 31st October next following the tax year.
Words 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)
Words 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)
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10