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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What to do before you open an enquiry

Before you open an enquiry into a claim, or an amendment to a claim, you should consider whether any other area of Personal Tax International or CSTD Business, Assets & International, Base Protection Policy team, has an actual or potential interest in the case or the claimant. If so you should liaise with them first.

Referring cases to Personal Tax International Advisory

In particular Specialist Personal Tax, PT International Advisory would like to see cases before you give notice of your intention to enquire into a claim if guidance material asks you to refer the matter to them.

Other HMRC offices

You should also consider whether any other HMRC offices may be involved and if so you should liaise with them before you open any enquiry.