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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation applications and claims: Self Assessment: Repayment claims from non-residents: Time allowed for an appeal

An appeal should normally be made within 30 days of the date on which the closure notice was issued.

However where the claim

  • involves any question of residence, ordinary residence or domicile
  • involves a fund to which ICTA88/S615(3) applies

the claimant has three months in which to make an appeal.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)