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HMRC internal manual

International Manual

Double Taxation applications and claims: time limit: Claim signed in time but received after expiry of time limit

You may receive a claim where the declaration on the form has been signed before the expiry of the time limit but the claim does not reach HMRC until after expiry of the time limit.

You can accept the claim if

  • it is clear that the claim form was posted on or before the 5 April deadline

or

  • there is clear evidence that the claimant sent the completed double taxation claim form for certification to the taxation authority of their country of residence on or before the 5 April deadline.

But you should refer to Specialist Personal Tax, PT International Advisory

  • any claim form received after the 5 April deadline where there is any doubt about the date of signature of the declaration (including undated declarations) or the date of posting
  • any claim form received after the 5 April deadline where the claimant has not provided all the details required
  • any claim form that arrives more than two months after the 5 April deadline, irrespective of the reason.