INTM331203 - Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: When you do not have to open an enquiry
Customer failed to make valid claim
If the customer has not made a valid claim because, for example, they have omitted something requested in the claim form or have failed to send some documentation requested in the claim form or in the notes to the form, you cannot open an enquiry because you do not have a claim.
Late claim
If the customer has tried to make a claim after expiry of the time limit you cannot open an enquiry because in law you do not have a claim. See INTM331054
Information needed from another HMRC office
If you need to ask for information from another HMRC office you will not have to open an enquiry. However, if you have not received that information in good time before the enquiry window closes, you will need to consider protecting HMRC’s interest by opening an enquiry. See INTM331219
Information needed from a third party
If you think that you need to obtain information from a third party you will not have to open an enquiry into the claim. However you must be aware of any potential implications for the HMRC office responsible for the tax affairs of the third party. In particular you must ensure that your letter to the third party could not be construed as making an enquiry into that person’s tax return. If in any doubt you must check with the relevant office before you send your letter.
Correction procedure used
If you are using the correction procedure to correct an obvious error or mistake in a claim you should not open an enquiry. See INTM331100
No information needed from claimant
If you can deal with the claim without asking the claimant or tax adviser for any information you will not have to open an enquiry.