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HMRC internal manual

International Manual

Double Taxation applications and claims: Self Assessment: Repayment claims from non-residents: Power to call for documents for purposes of enquiries

If you are having difficulty obtaining the documents or information that you require, you may require the claimant to produce such documents as are in the claimant’s possession or power or supply such particulars as you may reasonably require to help you determine whether, and if so to what extent, the claim is incorrect.

You must allow the claimant at least 30 days in which to produce the document(s) and/or supply the particulars.

It will not usually be necessary to invoke this power contained in TMA70/SCH1A/PARA6, however you may wish to consider using it where you are experiencing difficulty in establishing the facts or obtaining suitable documentary evidence.

If you think it might be appropriate to issue a notice under TMA70/SCH1A/PARA6 you should refer your file to Specialist Personal Tax, PT International Advisory with a note giving details of the information and/or documents required and explaining why you believe it is necessary to adopt this formal measure. PT International Advisory will give you specific guidance, including the terms of any notice.