SolvedINTM331205 | Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: What are the deadlines for opening enquiries into a Double taxation claim
From HM Revenue & Customs · International Manual
What are the deadlines for opening an enquiry into a DT claim
For claims under double taxation treaties, and claims in connection with income from FOTRA securities and payments of dividends or interest from sources outside the UK the deadlines shown in the table below apply. The same deadlines apply to other claims not included in returns, other than for claims that are based upon a year of assessment.
| for claims received in period | claimant to receive notice by |
|---|---|
| 01 January to 30 January | 31 January in the following year |
| 31 January to 29 April | 30 April in the following year |
| 30 April to 30 July | 31 July in the following year |
| 31 July to 30 October | 31 October in the following year |
| 31 October to 31 December | 31 January in the year after next |
Specific examples are in INTM331206.
For the notice to be effective the claimant must receive it by the date shown. Therefore you must make sure that you issue your letter giving notice of your intention to enquire into the claim so that the claimant receives it in good time. See INTM331209 for details.