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INTM331031 | Double Taxation applications and claims: Repayment claims from non-residents: Table of letters for repayment claims

From HM Revenue & Customs · International Manual

The following table shows you which letter to use, whom to send it to and also tells you when you have to send a copy of a letter to a claimant and/or the tax adviser.

Correction
Open
Remind
Closure

Correction

Name of letter	Description	Send to
SA correction 1	Correction letter	claimant
SA correction 1A	Correction letter	claimant with an agent
SA correction 1B	Correction letter	agent with copy of SA correction 1A letter

Open

Name of letter	Description	Send to
SA open 1	Open enquiry letter, which includes Code of Practice	claimant
SA open 1A	Open enquiry letter, which includes Code of Practice	claimant with an agent with copy of SA open 1B letter
SA open 1B	Enquiry letter	agent with copy of SA open 1A letter

Remind

Name of letter	Description	Send to
SA remind 1	Reminder letter	claimant
SA remind 1A	Letter to claimant - no reply from agent after reminder	claimant (where no reply from agent after sending SA remind 1B)
SA remind 1B	Reminder letter	agent

Closure

Name of letter	Description	Send to
SA closure 1 - pay as claimed	Closure Notice - pay as claimed	claimant
SA closure 1A - pay as claimed	Closure Notice - pay as claimed	claimant with an agent
SA closure 2 - reduce	Closure Notice - amend claim - reduce	claimant
SA closure 2A - reduce	Closure Notice - amend claim - reduce	claimant with an agent
SA closure 3 - increase	Closure Notice - amend claim - increase	claimant
SA closure 3A - increase	Closure Notice - amend claim - increase	claimant with an agent
SA closure 4 - amend to nil	Closure Notice - amend claim to nil	claimant
SA closure 4A - amend to nil	Closure Notice - amend claim to nil	claimant with an agent
SA closure 5 - no reply & amend to nil	Closure Notice - amend claim to nil - no reply	claimant
SA closure 5A - no reply & amend to nil	Closure Notice - amend claim to nil - no reply	claimant with an agent
SA closure letter 1 to 4B - for agent	Letter to agent enclosing copy of closure notice sent to claimant	agent, with copy of SA closure 1A, 2A, 3A or 4A as appropriate
SA closure letter 5B - for agent	Letter to agent enclosing copy of closure notice 5A sent to claimant	agent, with copy of SA closure 5A