Section 711 Right to make a return
United Kingdom
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 F1an officer of Revenue and Customs to give that person a notice under section 8 of TMA 1970 (personal return) for the tax year.
A notice to an officer of Revenue and Customs under subsection (1) must be given no later than F23 years after the 31st October next following the tax year.
Annotations
Textual amendments
- F1
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)
- F2
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)
Notes on Part 11
Modifications
- C1
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10