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.