SolvedINTM331104 | DT applications and claims: Self Assessment - Repayment claims from non-residents
From HM Revenue & Customs · International Manual
How to correct a claim
You correct a claim by sending the appropriate correction letter (notice) to theclaimant. In your letter you should explain to the claimant what is wrong and say whatcorrection you are making. You should write to the claimant even if there is an agentacting. Send to the agent a copy of the notice that you send to the claimant.
The following table shows you which letter to send.
| 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 |