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HMRC internal manual

International Manual

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

Key points

  • You can correct a claim without opening an enquiry if the claimant has made an obvious error or mistake in the claim
  • You have 9 months from the date HM Revenue & Customs receives the claim in which to correct any obvious mistakes or errors in the claim
  • Claimants have 12 months from the date we receive the claim in which they can amend that claim
  • No amendment can be made to a claim while it is the subject of an enquiry.