Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

Double Taxation applications and claims: Repayment claims from non-residents: Completion of enquiry into claim

When you have received all the information you need and have decided whether you can accept the claim or need to amend it you must send a closure notice to the claimant informing him that you have completed your enquiries and stating your conclusions.

For full guidance on how to complete enquiries into a claim see INTM331300.