INTM331208 | Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Examples of enquiry deadlines for personal allowance claims
From HM Revenue & Customs · International Manual
The following examples also apply to any claim based upon a year of assessment that is made outside a return.
Claim for the 2011/12 tax year
| For a claim received on | Claimant to receive notice by |
|---|---|
| Any date up to and including 30 January 2013 | 31 January 2014 |
| 31 January 2013 | 30 April 2014 |
| 29 April 2013 | 30 April 2014 |
| 30 April 2013 | 31 July 2014 |
| 30 July 2013 | 31 July 2014 |
| 31 July 2013 | 31 October 2014 |
| 30 October 2013 | 31 October 2014 |
| 1 November 2013 | 31 January 2015 |
| 31 December 2013 | 31 January 2015 |
| 1 February 2014 | 30 April 2015 |
Claim for the 2010/11 tax year
| For a claim received on | Claimant to receive notice by |
|---|---|
| Any date up to and including 30 January 2012 | 31 January 2013 |
| 31 January 2012 | 30 April 2013 |
| 29 April 2012 | 30 April 2013 |
| 30 April 2012 | 31 July 2013 |
| 30 July 2012 | 31 July 2013 |
| 31 July 2012 | 31 October 2013 |
| 30 October 2012 | 31 October 2013 |
| 1 November 2012 | 31 January 2014 |
| 31 December 2012 | 31 January 2014 |
| 1 February 2013 | 30 April 2014 |