Income Tax (Earnings and Pensions) Act 2003 section 45

Correction of notice by Inland Revenue

Section 45 of Schedule 5 allows HMRC to correct obvious errors or omissions in a notice given by an employer company under paragraph 44, subject to time limits and the employer company's right to reject the correction.

• HMRC may amend a paragraph 44 notice to correct obvious errors or omissions
• Any correction must be made by issuing a formal notice to the employer company
• The correction must be made within 9 months of the date the original paragraph 44 notice was given to HMRC
• The employer company can reject the correction by notifying HMRC within 3 months of receiving the correction notice, rendering the correction of no effect