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HMRC internal manual

International Manual

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

Giving effect to claims and amendments

TMA70/SCH1A/PARA4 requires us to give effect to claims, or amendments to claims, assoon as practicable after the claim is made or amended. This means that as soon as youhave decided that you have a valid claim and have made any correction that may benecessary you must make the repayment.

If you need some more information you must open an enquiry and in these circumstances youdo not have to make any repayment until you have closed your enquiries. However you canmake a full or part payment on a provisional basis at any time while the claim is thesubject of an enquiry.