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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

When you close an enquiry you must send a closure notice to the claimant even if you have obtained all the information from the claimant’s tax adviser. In the closure notice you should tell the claimant that you have completed your enquiries and you should also state your conclusions.

If the claimant has claimed too much you will need to amend the claim by reducing it to the appropriate amount. If the claimant has not claimed enough, you will also need to amend the claim by increasing it to the appropriate amount.

If no relief is due you amend the claim by reducing it to nil.

If you have a claim that is not a claim for repayment, such as a claim for an allowance or a claim for exemption on a PAYE pension and the allowance or exemption is not due you disallow the claim.

Guidance on which closure notice (letter) to send, is at INTM331305.