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HMRC internal manual

International Manual

DT applications and claims: Self Assessment - Repayment claims from non-residents

Giving effect to claims after issuing a closure notice

Within 30 days of issuing a closure notice you must give effect to any amendment to theclaim by making any adjustment necessary.

If a repayment is due you should make that repayment as soon as you have issued yourclosure notice.

If you have already paid the claim in whole or in part and as a result of your enquiry youdecide that some or all of the payment made was not due you may have to make an assessmenton the claimant. If you need to do this see INTM331308