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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: closing an enquiry: Key points about closing an enquiry

  • When we have received all the information requested in our enquiry and obtained any necessary report from within CSTD Business, Assets & International, Base Protection Policy team or from any other HMRC office we will close our enquiry
  • when we close an enquiry we will state our conclusions and if we make an amendment to a claim we will explain to the claimant and any tax adviser the reasons for that amendment
  • if as a result of our enquiry we are not satisfied that the claimant meets the conditions required for entitlement to the repayment claimed we will amend the claim to nil
  • if we do not receive an answer to our enquiries following a reminder we will consider closing our enquiries and reducing the claim to nil or disallowing it.