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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. International Manual
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  3. /Double Taxation applications and claims: time limit: contents

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

From HM Revenue & Customs · International Manual

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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.

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