# Income Tax (Earnings and Pensions) Act 2003, Section 711: Right to make a return

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

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/711 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-711
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.