INTM331101 | DT applications and claims: Self Assessment - Repayment claims from non-residents

Key points

• You can correct a claim without opening an enquiry if the claimant has made an obvious error or mistake in the claim

• You have 9 months from the date HM Revenue & Customs receives the claim in which to correct any obvious mistakes or errors in the claim

• Claimants have 12 months from the date we receive the claim in which they can amend that claim

• No amendment can be made to a claim while it is the subject of an enquiry.