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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 with agent

If you do not receive a reply by the time indicated in your letter to the agent asking for information and/or documents you should send a reminder letter to the agent (SA remind 1B).

If you have still not heard from the agent by the date indicated in your reminder letter you should send a letter (SA remind 1A) direct to the claimant. This letter tells the claimant that you have not received the information requested from the agent and asks the claimant to provide the information.

If, despite this ‘final reminder’, you do not receive the information by the date indicated, you should close your enquiry and amend the claim to nil or disallow it as appropriate. See INTM331304 for details of how to do this. 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.