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HMRC internal manual

International Manual

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

What to do if you have received an unsuccessful attempt to make a claim

You should explain to the claimant that he has not made a claim in law and say what heneeds to do to make a claim. It is particularly important that you do not suggest to theclaimant or tax adviser that you have received a claim if in fact what you have receivedis an unsuccessful attempt to make a claim.

Outline text for letter

Thank you for sending me form [name of form] dated [date form signed]. Unfortunatelyyou have not made a valid claim because [reason(s)].

I am returning the form to you. Please [explain here what the claimant needs to do to makea valid claim] and then return the completed form to me at the address shown.

Unsuccessful attempt to claim shortly before expiry of time limit

If you receive an unsuccessful attempt to claim within 6 months of the expiry of thetime allowed for making claims for that year you should advise thecustomer/taxpayer/claimant of the time limit position.

Late claims

An attempt to claim made after the time limit for making claims has expired is not aclaim. We should ask the reasons for delay and consider whether we can accept the claim.