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HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

Double Taxation applications and claims: Repayment claims from non-residents: closing an enquiry: When to close an enquiry

You should close an enquiry when you have all the information requested and can decide whether the claim is correct or, if not, the extent to which the claim needs to be amended.

You should also consider closing the enquiry if you have received no response from the claimant and/or tax adviser despite one or more reminders.