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

Right to make a return 711 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.