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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 6 Miscellaneous and supplemental

  • Section 707A Provision of additional information to His Majesty’s Revenue and Customs
  • Section 708 PAYE repayments
  • Section 709 Additional provision for certain assessments
  • Section 710 Notional payments: accounting for tax
  • Section 711 Right to make a return
  • Section 712 Interpretation of this Part
  1. Chapter 6 · Miscellaneous and supplemental
  2. Provision of additional information to His Majesty’s Revenue and Customs

Section 707A | Provision of additional information to His Majesty’s Revenue and Customs F1

From legislation.gov.uk

(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.

Notes

  1. F1

    S. 707A inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2024 (c. 3), s. 36(4)(5)

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