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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Non-residents: UK income: Returns and reports: procedure

The normal Tax Office procedure consists of

a) the issue of forms 11R, 11R-1 and 88 (see DT1881 and 1882),
b) the examination of completed returns (see DT1896),
c) the making of assessments where appropriate under ICTA88/S350 or checking that tax deducted at basic or reduced rates has been shown on form CT61(Z) for the year, and
d) the sending of the completed forms 88 to the Centre for Non-Residents.
Section 350 assessments are to be made in the Tax Office responsible for obtaining the return.