# Income Tax Act 2007, Section 975: Statements about deduction of income tax

Extent: E+W+S+N.I.

(1) Subsection (2) applies if—
(a) a person makes a payment from which a sum representing income tax must be deducted under any provision of Chapters 2 to 7 or under section 919 or 928 , and
(b) the person is not under a duty to provide a statement under section 975A.
(2) If the recipient requests it in writing, the person must provide the recipient with a statement showing—
(a) the gross amount of the payment,
(b) the amount of the sum deducted, and
(c) the actual amount paid.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) A statement under this section must be in writing.
(6) The duty to comply with a request under subsection (2) ... is enforceable by the recipient ....
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/975 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-975
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.