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HMRC internal manual

International Manual

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