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HMRC internal manual

International Manual

Double Taxation applications and claims: Self Assessment: Repayment claims from non-residents: Right of appeal

The claimant has the right of appeal under TMA70/SCH1A/PARA9 against any conclusion stated or amendment made by a closure notice.

The claimant can also appeal against any disallowance of a claim notified in the closure notice.

Any appeal must be made in writing.