Section 709 — Income Tax (Earnings and Pensions) Act 2003: Additional provision for certain assessments

Additional provision for certain assessments 709 1 This section applies if—

a an assessment to income tax is made as respects relevant income (with or without other income),

and b the assessment is made after the end of the period of 12 months following the tax year for which it is made.

2 In so far as it relates to relevant income, the assessment is to be made in accordance with the practice generally prevailing at the end of that period. 3 “ Relevant income ” means income which—

a has been taken into account in the making of deductions or repayments of tax under PAYE regulations, and b was received not less than 12 months before the beginning of the tax year in which the assessment is made.