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HMRC internal manual

International Manual

DT applications and claims: Self Assessment - Repayment claims from non-residents

Can I process the claim?

The first step when handling a claim is to decide whether the claimant has done allthat is necessary to make a claim. You cannot move to the processing stage if the claimanthas not made a valid claim.

If a claimant has tried to make a claim but it is deficient in some way then he has notmade a claim. INTM331052 will help you to identify such casesand INTM331054 tells you what to do.