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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: Questions about an extension to the time limit

If you receive any questions or enquiries about an extension to the time limit you should follow the guidance at INTM330750 and/or INTM330760. If that guidance does not cover the point please refer the enquiry to Specialist Personal Tax, PT International Advisory.