# Income Tax (Earnings and Pensions) Act 2003, Section 421J: Duty to provide information

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

(1) This section applies in relation to reportable events.
(2) Section 421K explains what are reportable events for the purposes of this section.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars of any reportable events—
(a) which take place in a period specified in the notice, and
(b) in relation to which that person is a responsible person,
as 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.
(5) A notice under subsection (4) must specify a date by which it must be complied with.
(6) That date must not be less than 30 days after the date when the notice is given.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Section 421L explains who are the responsible persons in relation to a reportable event.
(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.
(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/421J (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.