{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421J",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421J.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/421J",
  "kind": "section",
  "number": "421J",
  "heading": "Duty to provide information",
  "text": "(1) This section applies in relation to reportable events.\n(2) Section 421K explains what are reportable events for the purposes of this section.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars of any reportable events—\n(a) which take place in a period specified in the notice, and\n(b) in relation to which that person is a responsible person,\nas are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact.\n(5) A notice under subsection (4) must specify a date by which it must be complied with.\n(6) That date must not be less than 30 days after the date when the notice is given.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) Section 421L explains who are the responsible persons in relation to a reportable event.\n(10) The particulars required by a notice under this section must be provided in a form specified by the Commissioners for Her Majesty’s Revenue and Customs.\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 421J(4) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(i); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 421J(10) substituted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 227(3), 232"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/421J",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}