Section 711 | Right to make a return

(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.^F1

(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.^F1F2