HMRC internal manual

International Manual

INTM331212 - Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Planning an enquiry

You need to plan your enquiry carefully and ensure that you ask for all the information you need at the outset. You will not normally be able to ask further questions beyond those that may arise as a result of the replies you receive to your opening letter.

Remember the need to liaise with colleagues in CSTD Business, Assets & International, Base Protection Policy team and other HMRC offices before you open your enquiry. See INTM331210 for details.