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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: How to make sure the claimant receives the notice in time

Remember that for a notice of intention to enquire into a claim to be valid the claimant must receive it no later than 31 January, or other quarter day as appropriate, as shown in INTM331205 to INTM331208.

You should therefore allow plenty of time for your notice to reach the claimant. Remember that the dates shown are the final dates for the claimant to receive a notice for it to be valid. You can, of course, issue your notice at any time after receipt of a claim. Ideally you should ensure that you issue any notice no later than one month before the deadline.

If you find that you need to issue a notice within a month of the deadline you should issue the notice without delay. In practice mail to most parts of Europe and North America should arrive in time if posted a week before the last date for the claimant to receive our notice for it to be valid.

You should be aware that local holidays or temporary difficulties could lead to a delay. So please allow plenty of time for your notice to reach the claimant.

Remote locations

Some of our claimants live in very remote places, including islands where there is no airmail service and a mail boat calls infrequently. So if you need to enquire into a claim from a claimant in a place where mail may take some considerable time before reaching its destination you should ensure that you send your notice of enquiry as early as possible, ideally at least 6 months before the deadline.