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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What letter to send to open an enquiry

When you are ready to give notice to the claimant of your intention to enquire into the claim you can decide which letter(s) to use by looking at the table below which also tells you when you need to send a copy and to whom.

Name of letter Description Send to
SA open 1 Open enquiry letter Claimant with Code of Practice
SA open 1A Open enquiry letter Claimant with an agent with Code of Practice and copy of SA open 1B letter
SA open 1B Enquiry letter Agent with copy of SA open 1A letter