Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Examples of enquiry deadlines for personal allowance claims

The following examples also apply to any claim based upon a year of assessment that is made outside a return.

Claim for the 2011/12 tax year

for a claim received on claimant to receive notice by
   
Any date up to and including 30 January 2013 31 January 2014
31 January 2013 30 April 2014
29 April 2013 30 April 2014
30 April 2013 31 July 2014
30 July 2013 31 July 2014
31 July 2013 31 October 2014
30 October 2013 31 October 2014
1 November 2013 31 January 2015
31 December 2013 31 January 2015
1 February 2014 30 April 2015

Claim for the 2010/11 tax year

for a claim received on claimant to receive notice by
   
Any date up to and including 30 January 2012 31 January 2013
31 January 2012 30 April 2013
29 April 2012 30 April 2013
30 April 2012 31 July 2013
30 July 2012 31 July 2013
31 July 2012 31 October 2013
30 October 2012 31 October 2013
1 November 2012 31 January 2014
31 December 2012 31 January 2014
1 February 2013 30 April 2014