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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What are the deadlines for opening enquiries into a Double taxation claim

What are the deadlines for opening an enquiry into a DT claim

For claims under double taxation treaties, and claims in connection with income from FOTRA securities and payments of dividends or interest from sources outside the UK the deadlines shown in the table below apply. The same deadlines apply to other claims not included in returns, other than for claims that are based upon a year of assessment.

for claims received in period claimant to receive notice by
01 January to 30 January 31 January in the following year
31 January to 29 April 30 April in the following year
30 April to 30 July 31 July in the following year
31 July to 30 October 31 October in the following year
31 October to 31 December 31 January in the year after next

Specific examples are in INTM331206

For the notice to be effective the claimant must receive it by the date shown. Therefore you must make sure that you issue your letter giving notice of your intention to enquire into the claim so that the claimant receives it in good time. See INTM331209 for details.