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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What to do if you think it might be too late for the claimant to receive the notice in time

If you think that the claimant might not receive your notice of intention to make enquiries into the claim in time you must seek help immediately.

Refer the case to Specialist Personal Tax, PT International Advisory who will consider any alternative means of getting the notice to the claimant in time. In exceptional circumstances it may be possible to arrange for delivery of the notice in time, even on the day by which the notice must reach the claimant.