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HMRC internal manual

International Manual

HM Revenue & Customs
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DT applications and claims: Self Assessment - Repayment claims from non-residents

Check list – Do you have a valid claim?

If the claimant has

  • Made the claim within the time limit
  • Fully answered all the relevant questions on the claim form
  • Given all the other appropriate details or information requested by the form or in the notes
  • Supplied any documents requested by the form or in the notes
  • Signed the declaration in the claim form (or the declaration is appropriately signed)
  • and the claim (DT claims only) is certified where necessary

then you can move on to processing the claim.

However if the claimant has not done one or more of these things then the attempt to makea claim has been unsuccessful and you will have to return the claim form and explain whatthe claimant needs to do to make a valid claim. INTM331054tells you what you need to do in these circumstances.

If you believe there is an obvious mistake or error in the claim you will be able tocorrect it. If you need some more information from the claimant you must open an enquiry.The procedures for closing an enquiry allow you to amend or refuse the claim at thatstage. You can only refuse a claim at the end of an enquiry. You must not attempt torefuse a claim in any other way.