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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: closing an enquiry: What to do before closing an enquiry

Before you close an enquiry you need to make sure that

  • you have all the information or documents that you requested
  • the person who will authorise any repayment is content to do so
  • you have sought guidance from Specialist Personal Tax, PT International Advisory if DT applications and claims or other guidance material asks you to do so
  • you have liaised as necessary with any other colleagues in CAR or elsewhere with an interest in the case.

If you are going to close an enquiry because you have not heard from the claimant and/or agent, check that you have issued any necessary reminders. See INTM331254 or INTM331255 where the claimant has a tax adviser.