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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Where do I find out more?

General information about claims made outside returns is available in the Self Assessment Claims Manual at SACM14010. INTM331011 to INTM331033 outline how we will deal with repayment claims made to HMRC

  • under double taxation treaties
  • in connection with interest received from FOTRA securities
  • in connection with payments of dividends or interest received from sources outside the UK.

The same general principles also apply to exemption claims on PAYE pensions and to personal allowance claims.

INTM331050 to INTM331400 contain procedural guides on handling claims. These guides will tell you all you should need to know about the rules and how to apply them. By following these guides you will be able to make sure that you observe all the key time limits and deadlines associated with repayment claims.