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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: Examples of enquiry deadlines for Double Taxation claims

The following examples also apply to other claims made outside returns, including FOTRA claims as well as claims in connection with payments of dividends and interest from sources outside the UK, sometimes called foreign dividends claims.

for a claim received on claimant to receive notice by  
     
30 January 2011 31 January 2012  
31 January 2011 30 April 2012  
28 February 2011 30 April 2012  
29 April 2011 30 April 2012  
30 April 2011 31 July 2012  
30 July 2011 31 July 2012  
31 July 2011 31 October 2012  
30 October 2011 31 October 2012  
1 November 2011 31 January 2013  
31 December 2011 31 January 2013