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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: Notice of intention to enquire into a claim not received

INTM331216 | Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Notice of intention to enquire into a claim not received

From HM Revenue & Customs · International Manual

Notice not received

If the claimant states that he did not receive the letter giving notice of intention of enquiring into the claim you should refer your file to Specialist Personal Tax, PT International Advisory. They will consider the particular circumstances before giving specific guidance on how to proceed.

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