INTM331015 | Double Taxation applications and claims: Repayment claims from non-residents: The key stages with legislative references

From HM Revenue & Customs · International Manual

There are a number of key stages in the self assessment process, some of which have strict time limits. This paragraph lists those stages together with references to the appropriate paragraph of TMA70/SCH1A. Paragraph INTM331016 explains what the “Process now -check later system” means for double taxation claims to HMRC. Paragraphs INTM331017 to INTM331023 give an outline for each stage, including any applicable time limits. A full procedural guide for each stage is available at INTM331050 to INTM331400.

SubjectParagraph for outlineParagraph for Procedural GuideTaxes Management Act 1970 - Schedule 1A paragraph
Process now - check laterINTM331016--
Amendments of claims - correctionsINTM331017INTM3311003
Giving effect to claims and amendments (no enquiry)INTM331018INTM3311504
Power to enquire into claimsINTM331019INTM3312005
Power to call for documents for purposes of enquiriesINTM331020INTM3312506
Completion of enquiry into claimINTM331021INTM3313007
Giving effect to amendments following an enquiryINTM331022INTM3313508
Appeals against amendments following an enquiryINTM331023INTM3314009