INTM331201 | Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Key points about opening an enquiry
From HM Revenue & Customs · International Manual
We must formally open an enquiry before asking the claimant or his tax adviser for any additional information needed
We do this by giving notice in writing to the claimant of our intention to enquire into a claim
We have a limited time in which to give notice to the claimant of our intention to enquire into a claim
We must all liaise closely with colleagues in
our own work areas
other parts of CSTD Business, Assets & International
other HMRC offices
who might have an interest in the case or the claimant
We should do this
before we open an enquiry
during an enquiry
before we close any enquiry
You cannot open an enquiry where a claimant has failed to meet the basic requirements for making a claim and so has not made a valid claim
Paying a previous claim without enquiry does not prevent us from making an enquiry into a subsequent claim even if the claimant’s circumstances do not appear to have changed.
Notices and letters
we will send to the claimant’s tax adviser a copy of any letter or notice that we are required by law to send to the claimant
if the claimant has appointed a tax adviser we will send to the claimant a copy of our letter to the tax adviser requesting information
only one notice of enquiry into a claim is allowed