Income Tax (Earnings and Pensions) Act 2003 section 707A

Provision of additional information to His Majesty's Revenue and Customs

Section 707A allows HMRC to require employers to provide additional information through PAYE regulations, even where that information goes beyond what is needed for income tax on employment income.

• PAYE regulations can require employers to provide information specified or described by HMRC in secondary regulations.
• The information requested does not have to relate solely to income tax on employment income — it can extend to other purposes.
• HMRC may only require such information if they consider it relevant to the collection and management of any tax under their care.
• The taxes covered are those listed in section 1 of the Taxes Management Act 1970, which encompasses the broad range of taxes HMRC administers.