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HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Key points about opening an enquiry

  • We must formally open an enquiry before asking the claimant or his tax adviser for any additional information needed
  • We do this by giving notice in writing to the claimant of our intention to enquire into a claim
  • We have a limited time in which to give notice to the claimant of our intention to enquire into a claim
  • We must all liaise closely with colleagues in 

    • our own work areas
    • other parts of CTIAA Business International
    • other HMRC offices

who might have an interest in the case or the claimant

  • We should do this

    • before we open an enquiry
    • during an enquiry
    • before we close any enquiry
  • You cannot open an enquiry where a claimant has failed to meet the basic requirements for making a claim and so has not made a valid claim
  • Paying a previous claim without enquiry does not prevent us from making an enquiry into a subsequent claim even if the claimant’s circumstances do not appear to have changed.

Notices and letters

  • we will send to the claimant’s tax adviser a copy of any letter or notice that we are required by law to send to the claimant
  • if the claimant has appointed a tax adviser we will send to the claimant a copy of our letter to the tax adviser requesting information
  • only one notice of enquiry into a claim is allowed