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

Duty to provide information 421J 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .