Income Tax (Earnings and Pensions) Act 2003 section 421J

Duty to provide information

Section 421J imposes a duty on responsible persons to provide HMRC with information about reportable events relating to employment-related securities.

  • HMRC officers can issue a notice requiring any responsible person to provide details of reportable events occurring within a specified period
  • If no reportable events have occurred during the specified period, the responsible person must confirm that fact
  • The notice must include a compliance deadline, which must be at least 30 days after the notice is issued
  • All information must be provided in a form specified by the Commissioners for HMRC

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