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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Protective enquiries

If you have asked another HMRC office for information or for a report but have not received everything you need and the deadline for giving notice of your intention to enquire into the claim will expire in less than 3 months you should check to see if a full reply is imminent. If it is not, you will need to consider giving notice of your intention to enquire into the claim, effectively a protective enquiry. If you do not give notice in time we risk losing the opportunity to make enquiries into the claim. You will need to use a specially adapted version of the usual letter giving notice of our intention to make enquiries into a claim.

If you need to open a protective enquiry Specialist Personal Tax, PT International Advisory will provide a suitably adapted version for you.