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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 CTIAA Business International, Outward Investment 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.