INTM331206 - 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