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HMRC internal manual

International Manual

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

When you are ready to close your enquiry you can decide which letter(s) to use by looking at the links below and selecting the appropriate category. The table shows you exactly which letter to send. If the claimant has an agent you will also need to send one of the Letters for agent enclosing a copy of the closure notice you send to the claimant.

Pay as claimed
Reduce
Increase
Amend to nil
No reply & amend to nil
Letter for agent

Name of letter Description Send to
     
##    
Pay as claimed {#IDA4JMPG}    
SA closure 1 - pay as claimed Closure Notice - pay as claimed claimant
SA closure 1A - pay as claimed Closure Notice - pay as claimed claimant with an agent
##    
Reduce {#IDAYBMPG}    
SA closure 2 - reduce Closure Notice - amend claim - reduce claimant
SA closure 2A - reduce Closure Notice - amend claim - reduce claimant with an agent
##    
Increase {#IDAZEMPG}    
SA closure 3 - increase Closure Notice - amend claim - increase claimant
SA closure 3A - increase Closure Notice - amend claim - increase claimant with an agent
##    
Amend to nil {#IDALFMPG}    
SA closure 4 - amend to nil Closure Notice - amend claim to nil claimant
SA closure 4A - amend to nil Closure Notice - amend claim to nil claimant with an agent
##    
No reply & amend to nil {#IDAJTPPG}    
SA closure 5 - no reply & amend to nil Closure Notice - amend claim to nil - no reply claimant
SA closure 5A - no reply & amend to nil Closure Notice - amend claim to nil - no reply claimant with an agent
##    
Letter for agent {#IDAUQPPG}    
SA closure letter 1 to 4 B - for agent Letter to agent enclosing copy of closure notice sent to claimant agent, with copy of SA closure 1A, 2A, 3A or 4A as appropriate
SA closure letter 5B - for agent Letter to agent enclosing copy of closure notice 5A sent to claimant agent, with copy of SA closure 5A