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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Repayment claims from non-residents: Giving effect to claims and amendments

Unless we are making an enquiry we must pay the claim as soon as practicable after it is made or after making a correction to it as described in INTM331017.

Where we are making an enquiry into a claim we can pay the claim in full or in part on a provisional basis.

For full guidance on how to give effect to claims and amendments see INTM331150