StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 707A — Income Tax (Earnings and Pensions) Act 2003: Provision of additional information to His Majesty’s Revenue and Customs

Text of the provision Official document

Provision of additional information to His Majesty’s Revenue and Customs 707A 1 PAYE regulations may include provision requiring an employer to provide any information that is specified or described in regulations made by the Commissioners (whether or not that information is also relevant to the assessment, charge, collection and recovery of income tax in respect of PAYE income).

2 The Commissioners for His Majesty’s Revenue and Customs may only specify or describe information in regulations under subsection (1) if the Commissioners consider that the information is relevant for the purpose of the collection and management of any of the taxes listed in section 1 of TMA 1970.

Official source: legislation.gov.uk

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from UK courts and tribunals with a plain-English summary and legal holding.

Explore case law →