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HMRC internal manual

International Manual

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

Tell the claimant in writing that you intend to open an enquiry into the claim. You should enclose a copy of the Code of Practice for enquiries into claims with your letter. You must always give notice to the claimant of your intention to enquire into the claim. This is a statutory requirement contained in TMA70/SCH1A/PARA5(1) so even if the claimant has asked us not to send anything to him we must still send the notice of enquiry to the claimant, not even care of his tax adviser.