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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Time allowed for making enquiries

Time allowed for opening enquiries

You have a limited time in which to open an enquiry.

Usually you will have at least 12 months from the date a claim, or an amendment to a claim, reaches HMRC. So you should have no problem in giving notice to the claimant of your intention to enquire into a claim well before the enquiry window closes.

The time allowed for giving notice of your intention to enquire into a claim, or an amendment to a claim, varies depending on the type of claim.

For claims that are made outside returns and not based upon a year of assessment, such as DT claims see INTM331205 for details.

For claims that are based upon a year of assessment, but made outside returns, such as personal allowance claims, see INTM331207 for details.