INTM331031 - Double Taxation applications and claims: Repayment claims from non-residents: Table of letters for repayment claims
The following table shows you which letter to use, whom to send it to and also tells you when you have to send a copy of a letter to a claimant and/or the tax adviser.
Correction
Open
Remind
Closure
Correction
| Name of letter | Description | Send to |
|---|---|---|
| SA correction 1 | Correction letter | claimant |
| SA correction 1A | Correction letter | claimant with an agent |
| SA correction 1B | Correction letter | agent with copy of SA correction 1A letter |
Open
| Name of letter | Description | Send to |
|---|---|---|
| SA open 1 | Open enquiry letter, which includes Code of Practice | claimant |
| SA open 1A | Open enquiry letter, which includes Code of Practice | claimant with an agent with copy of SA open 1B letter |
| SA open 1B | Enquiry letter | agent with copy of SA open 1A letter |
Remind
| Name of letter | Description | Send to |
|---|---|---|
| SA remind 1 | Reminder letter | claimant |
| SA remind 1A | Letter to claimant - no reply from agent after reminder | claimant (where no reply from agent after sending SA remind 1B) |
| SA remind 1B | Reminder letter | agent |
Closure
| Name of letter | Description | Send to |
|---|---|---|
| SA closure 1 - pay as claimed | Closure Notice - pay as claimed | claimant |
| SA closure 1A - pay as claimed | Closure Notice - pay as claimed | claimant with an agent |
| SA closure 2 - reduce | Closure Notice - amend claim - reduce | claimant |
| SA closure 2A - reduce | Closure Notice - amend claim - reduce | claimant with an agent |
| SA closure 3 - increase | Closure Notice - amend claim - increase | claimant |
| SA closure 3A - increase | Closure Notice - amend claim - increase | claimant with an agent |
| SA closure 4 - amend to nil | Closure Notice - amend claim to nil | claimant |
| SA closure 4A - amend to nil | Closure Notice - amend claim to nil | claimant with an agent |
| SA closure 5 - no reply & amend to nil | Closure Notice - amend claim to nil - no reply | claimant |
| SA closure 5A - no reply & amend to nil | Closure Notice - amend claim to nil - no reply | claimant with an agent |
| SA closure letter 1 to 4B - for agent | Letter to agent enclosing copy of closure notice sent to claimant | agent, with copy of SA closure 1A, 2A, 3A or 4A as appropriate |
| SA closure letter 5B - for agent | Letter to agent enclosing copy of closure notice 5A sent to claimant | agent, with copy of SA closure 5A |