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HMRC internal manual

International Manual

Double Taxation applications and claims: Self Assessment: Repayment claims from non-residents: What to do if a claimant applies for a direction that an enquiry is complete

If during the course of an enquiry the claimant considers that there are no reasonable grounds for continuing the enquiry the claimant may apply to the Commissioners seeking a notice that the enquiry is complete. The relevant legislation is TMA70/SCH1A/PARA7(5).

If this happens or there is any mention of applying for such a direction you must take your file to Specialist Personal Tax, PT International Advisory immediately. PT International Advisory will provide case specific guidance.