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HMRC internal manual

International Manual

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

Time allowed for corrections

You can correct a claim if you do so within 9 months of the date the claim wasreceived. If you find an obvious mistake or error in a claim more than 9 months afterreceiving the claim you will have to consider whether you still have time to open anenquiry. See INTM331205 for DT claims or INTM331207 for personal allowance claims.

Claimants may amend their claims up to 12 months from the date of receipt.