INTM331218 - Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What to do if it is too late to issue a notice of intention to enquire into a claim

What to do if it is too late to issue a notice

If the deadline for the claimant receiving our notice of intention to enquire into the claim has passed you should make a report to Specialist Personal Tax, PT International Advisory. Your report should

• provide a chronological summary of events
• state whether you are still waiting for information from an HMRC office or any third party
• set out the information you would have asked for, if any, had you given notice in time
• summarise any other key points.

CSTD, Business, Assets & International, Assets Residence & Valuation will consider if any action is possible or whether, by apparently not issuing the notice in time, we must give effect to the claim.