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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: closing an enquiry: When not to close an enquiry

If you paid the claim in whole or in part, for example on the ‘process now check later basis’, and you discover that some or all of the payment was not due we may have to make an assessment on the claimant to recover the tax that we have over repaid.

If you think that you should attempt to recover the amount over-repaid you should refer your file to Specialist Personal Tax, PT International Advisory before you close the enquiry.

When you send your file to PT International Advisory please provide a summary explaining why the repayment is not due and stating the amount to recover.