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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Information

  • Section 421J Duty to provide information
  • Section 421JA Annual returns
  • Section 421JB Returns to be given electronically
  • Section 421JC Penalties for late returns
  • Section 421JD Penalty if information not given correctly
  • Section 421JE Assessment of penalties
  • Section 421JF Appeals
  • Section 421K Reportable events
  • Section 421L Persons to whom section 421J applies
  1. Information
  2. Duty to provide information

Section 421J | Duty to provide information F1

From legislation.gov.uk

(1)This section applies in relation to reportable events.F1

(2)Section 421K explains what are reportable events for the purposes of this section.F1

(3)RepealedF1

(4)An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars of any reportable events—F1F2F3

(a)which take place in a period specified in the notice, andF1

(b)in relation to which that person is a responsible person,F1

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.F1

(6)That date must not be less than 30 days after the date when the notice is given.F1

(7)RepealedF1

(8)RepealedF1

(9)Section 421L explains who are the responsible persons in relation to a reportable event.F1

(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.F1F4F5

(11)RepealedF1

(12)RepealedF1

Notes

  1. F1

    Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

  2. F2

    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)

  3. F3

    Words in s. 421J(4) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(i); S.I. 2005/1126, art. 2(2)(h)

  4. F4

    Words in s. 421J(10) substituted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 227(3), 232

  5. F5

    Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)

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