INTM331015 - Double Taxation applications and claims: Repayment claims from non-residents: The key stages with legislative references

There are a number of key stages in the self assessment process, some of which have strict time limits. This paragraph lists those stages together with references to the appropriate paragraph of TMA70/SCH1A. Paragraph INTM331016 explains what the “Process now -check later system” means for double taxation claims to HMRC. Paragraphs INTM331017 to INTM331023 give an outline for each stage, including any applicable time limits. A full procedural guide for each stage is available at INTM331050 to INTM331400.

Subject	Paragraph for outline	Paragraph for Procedural Guide	Taxes Management Act 1970 - Schedule 1A paragraph
Process now - check later	INTM331016	-	-
Amendments of claims - corrections	INTM331017	INTM331100	3
Giving effect to claims and amendments (no enquiry)	INTM331018	INTM331150	4
Power to enquire into claims	INTM331019	INTM331200	5
Power to call for documents for purposes of enquiries	INTM331020	INTM331250	6
Completion of enquiry into claim	INTM331021	INTM331300	7
Giving effect to amendments following an enquiry	INTM331022	INTM331350	8
Appeals against amendments following an enquiry	INTM331023	INTM331400	9