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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

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