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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Process now - check later

The process now - check later system means that we have to decide if we are going to

  • pay the claim, or
  • ask the claimant or agent for some explanation or further information before we can decide whether the claim is allowable.

If we decide in principle to pay the claim we can correct any obvious errors or mistakes in the claim before we pay the claim - see INTM331017 We can also check the claim after payment.

If we decide that we need some more information, whether before or after paying the claim, we have to follow a formal enquiry procedure. This starts with a letter telling the claimant that we intend to enquire into the claim - see INTM331019.