Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
International Manual

INTM330700 · Double Taxation applications and claims: time limit

  • INTM330710 · Introduction
  • INTM330720 · Time limit for making claims
  • INTM330730 · Summary table
  • INTM330740 · Claim signed in time but received after expiry of time limit
  • INTM330750 · Notice of intention to claim
  • INTM330760 · Exceptions to the normal time limit
  • INTM330770 · Attempt to claim after expiry of time limit
  • INTM330780 · Applications for relief at source
  • INTM330790 · Questions about an extension to the time limit
  • INTM330800 · Challenges to application of time limit
  • INTM330810 · Time limit in other countries
  • INTM330820 · Claim in connection with tax paid following a late assessment
  • INTM330830 · Time limit for making assessments
  1. Double Taxation applications and claims: time limit: contents
  2. Double Taxation applications and claims: time limit: Challenges to application of time limit

INTM330800 | Double Taxation applications and claims: time limit: Challenges to application of time limit

From HM Revenue & Customs · International Manual

If you have rejected an attempt to claim because it was made after expiry of the time limit and someone challenges this you should refer the matter to CSTD, Business, Assets & International, Assets Residence & Valuationwith a summary of relevant events and actions.

PreviousNext
PrivacyTerms