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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 personal allowance claims

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
Claim for the 2010/11 tax year

Claim for the 2011/12 tax year

For a claim received onClaimant to receive notice by
Any date up to and including 30 January 201331 January 2014
31 January 201330 April 2014
29 April 201330 April 2014
30 April 201331 July 2014
30 July 201331 July 2014
31 July 201331 October 2014
30 October 201331 October 2014
1 November 201331 January 2015
31 December 201331 January 2015
1 February 201430 April 2015

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Claim for the 2010/11 tax year

For a claim received onClaimant to receive notice by
Any date up to and including 30 January 201231 January 2013
31 January 201230 April 2013
29 April 201230 April 2013
30 April 201231 July 2013
30 July 201231 July 2013
31 July 201231 October 2013
30 October 201231 October 2013
1 November 201231 January 2014
31 December 201231 January 2014
1 February 201330 April 2014
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