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HMRC internal manual

International Manual

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HM Revenue & Customs
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Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What are the deadlines for opening an enquiry into a personal allowance claim

For any provision where the claim relates to a year of assessment, you have until the first anniversary of 31 January next following the end of that year of assessment to give notice to the claimant of your intention to enquire into the claim. If you do not receive the claim before 31 January following the end of the year of assessment, you will have until the date indicated in INTM331205 because that is later than the first anniversary of 31 January next following the end of the year of assessment.

So for a claim for 2010/11 received at any time up to and including 30 January 2012 you have until 31 January 2013 for the claimant to receive your notice. If, however, you receive a claim for 2010/11 on or after 31 January 2012, follow the guidelines in INTM331205

For the notice to be effective the claimant must receive it by the date indicated. 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.

Some specific examples are in INTM331208.