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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Notice of intention to enquire into a claim received late

Notice received late

If the claimant or his tax adviser suggests that the letter giving notice of intention of enquiring into the claim was received late, that is after the date shown in INTM331205 for double taxation and other claims or in INTM331207 for claims relating to a year of assessment, you should refer your file to Specialist Personal Tax, PT International Advisory. They will consider the particular circumstances before giving specific guidance on how to proceed.