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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 not received

Notice not received

If the claimant states that he did not receive the letter giving notice of intention of enquiring into the claim 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.