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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What to do if it is too late to issue a notice of intention to enquire into a claim

What to do if it is too late to issue a notice

If the deadline for the claimant receiving our notice of intention to enquire into the claim has passed you should make a report to Specialist Personal Tax, PT International Advisory. Your report should

  • provide a chronological summary of events
  • state whether you are still waiting for information from an HMRC office or any third party
  • set out the information you would have asked for, if any, had you given notice in time
  • summarise any other key points.

PT International Advisory will consider if any action is possible or whether, by apparently not issuing the notice in time, we must give effect to the claim.