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Contents

Official guidance
International Manual

INTM331200 · Double Taxation applications and claims: Repayment claims from non-residents: Enquiries

  • INTM331201 · Key points about opening an enquiry
  • INTM331202 · When do you have to open an enquiry
  • INTM331203 · When you do not have to open an enquiry
  • INTM331204 · Time allowed for making enquiries
  • INTM331205 · What are the deadlines for opening enquiries into a Double taxation claim
  • INTM331206 · Examples of enquiry deadlines for Double Taxation claims
  • INTM331207 · What are the deadlines for opening an enquiry into a personal allowance claim
  • INTM331208 · Examples of enquiry deadlines for personal allowance claims
  • INTM331209 · How to make sure the claimant receives the notice in time
  • INTM331210 · What to do before you open an enquiry
  • INTM331211 · What to do when you open an enquiry
  • INTM331212 · Planning an enquiry
  • INTM331213 · What letter to send to open an enquiry
  • INTM331214 · Who should open an enquiry
  • INTM331215 · Notice of intention to enquire into a claim received late
  • INTM331216 · Notice of intention to enquire into a claim not received
  • INTM331217 · What to do if you think it might be too late for the claimant to receive the notice in time
  • INTM331218 · What to do if it is too late to issue a notice of intention to enquire into a claim
  • INTM331219 · Protective enquiries
  1. Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: contents
  2. Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Examples of enquiry deadlines for Double Taxation claims

INTM331206 | Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Examples of enquiry deadlines for Double Taxation claims

From HM Revenue & Customs · International Manual

The following examples also apply to other claims made outside returns, including FOTRA claims as well as claims in connection with payments of dividends and interest from sources outside the UK, sometimes called foreign dividends claims.

For a claim received onClaimant to receive notice by
30 January 201131 January 2012
31 January 201130 April 2012
28 February 201130 April 2012
29 April 201130 April 2012
30 April 201131 July 2012
30 July 201131 July 2012
31 July 201131 October 2012
30 October 201131 October 2012
1 November 201131 January 2013
31 December 201131 January 2013
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