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HMRC internal manual

International Manual

Double Taxation applications and claims: refusal of relief: What to do if relief is not available - claims

If relief is not available on

  • a claim for repayment of tax, including a payment of tax credit
  • a claim for personal allowances
  • a claim for exemption on a PAYE pension

you should follow the guidance about self assessment and how to open an enquiry into a claim at INTM331200.

In these circumstances you must open an enquiry. You cannot simply write to the claimant or agent and say that no relief is due.