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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: time limit: Notice of intention to claim

You may receive a notice of intention to claim in the period leading up to the expiry of the time limit. You should always reply promptly to letters indicating an intention to make a claim. In particular you should make sure that you reply before the time limit expires.

More than two months to expiry of time limit

Where the time allowed for making a claim will not expire within the next two months you should

  • tell the claimant or agent about the time limit requirements and
  • say that the claim should be made no later than 5 April, or other date on which time limit expires, as appropriate.

For example an agent writes to you in October 2011 giving notice of the client’s intention to make a claim for 2007/08. You reply to the letter and say that the claim should be made no later than 5 April 2012.

Less than two months to expiry of time limit

Where the time limit expires in less than two months you should

  • tell the claimant or agent about the normal time limit requirements and
  • say that you will accept the claim after expiry of the time limit provided that the claim is made within two months of the expiry of the time limit.

For example a person writes to you in March 2011 and says that he/she wishes to make a claim for 2007/08. You reply before the end of March 2011 and say that you will accept the claim provided that he/she makes the claim no later than 5 June 2011. In the case of a DT claim you should ask the claimant to tell you when he/she sends the form for certification to the taxation authority in his/her country of residence and perhaps ask him/her to send you a copy of the form.

Time limit has already expired

If the letter reached the office before the time limit expired but you are replying after the expiry date you should

  • tell the claimant or agent about the normal time limit requirements and
  • say that you will accept the claim provided that the claim is made within two months of the date of your letter.

If the letter expressing an intention to claim reached the office after the time limit expired you should refer the matter to Specialist Personal Tax, PT International Advisory who will consider whether, exceptionally, we can accept a late claim.