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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: Repayment claims by non-residents: Questionnaires

If you intend to issue a questionnaire, for example a form in the 4338 series, a 4442, or a 4467, in response to a repayment claim you will need to open an enquiry. Full guidance on how to open an enquiry begins at INTM331200.