Beta This part of GOV.UK is being rebuilt – find out what this means

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 if you have two or more claims under enquiry

If you have two or more claims under enquiry you must send a separate closure notice for each enquiry. You must not try to close two or more enquiries in one closure notice. The simple rule is one closure notice for each letter giving notice of intention to enquire into a claim.