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.