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

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.