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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Letters

Specially designed letters are available for you to use. To find out which letter to use you should look at the Table of Letters for Repayment Claims at INTM331031. You will also find specific guidance about the appropriate letter to issue when you are

  • correcting a claim at INTM331104 
  • opening an enquiry into a claim at INTM331213 
  • closing an enquiry at INTM331305 

sending a reminder for a reply to a letter requesting information as part of an enquiry at INTM331254 or, for claimants with an agent, INTM331255.