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HMRC internal manual

International Manual

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

How to correct a claim

You correct a claim by sending the appropriate correction letter (notice) to theclaimant. In your letter you should explain to the claimant what is wrong and say whatcorrection you are making. You should write to the claimant even if there is an agentacting. Send to the agent a copy of the notice that you send to the claimant.

The following table shows you which letter to send.

Name of letter Description Send to
SA correction 1 Correction letter claimant
SA correction 1A Correction letter claimant with an agent
SA correction 1B Correction letter agent with copy of SA correction 1A letter