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HMRC internal manual

International Manual

Double Taxation applications and claims: Self Assessment: Repayment claims from non-residents: No reply received - claimant without agent

If you do not receive a reply from a claimant who does not have an agent by the time indicated in your letter opening the enquiry you should send a reminder letter (SA remind 1).

If you have still not heard from the claimant by the date indicated in your reminder letter you should close your enquiry and amend the claim to nil or disallow it as appropriate. See the guidance about closing an enquiry beginning at INTM331300. Exceptionally if you think the nature of the case justifies pursuing your enquiry you may wish to consider invoking the power to require the claimant to produce documents or supply particulars. See INTM331256 for details.