SolvedINTM331305 | Double Taxation applications and claims: Repayment claims from non-residents: closing an enquiry: What letter to send to close an enquiry
From HM Revenue & Customs · International Manual
When you are ready to close your enquiry you can decide which letter(s) to use by looking at the links below and selecting the appropriate category. The table shows you exactly which letter to send. If the claimant has an agent you will also need to send one of the Letters for agent enclosing a copy of the closure notice you send to the claimant.
| Name of letter | Description | Send to |
|---|---|---|
| Pay as claimed | - | - |
| SA closure 1 - pay as claimed | Closure Notice - pay as claimed | claimant |
| SA closure 1A - pay as claimed | Closure Notice - pay as claimed | claimant with an agent |
| Reduce | - | - |
| SA closure 2 - reduce | Closure Notice - amend claim - reduce | claimant |
| SA closure 2A - reduce | Closure Notice - amend claim - reduce | claimant with an agent |
| Increase | - | - |
| SA closure 3 - increase | Closure Notice - amend claim - increase | claimant |
| SA closure 3A - increase | Closure Notice - amend claim - increase | claimant with an agent |
| Amend to nil | - | - |
| SA closure 4 - amend to nil | Closure Notice - amend claim to nil | claimant |
| SA closure 4A - amend to nil | Closure Notice - amend claim to nil | claimant with an agent |
| No reply and amend to nil | - | - |
| SA closure 5 - no reply & amend to nil | Closure Notice - amend claim to nil - no reply | claimant |
| SA closure 5A - no reply & amend to nil | Closure Notice - amend claim to nil - no reply | claimant with an agent |
| Letter for agent | - | - |
| SA closure letter 1 to 4 B - for agent | Letter to agent enclosing copy of closure notice sent to claimant | agent, with copy of SA closure 1A, 2A, 3A or 4A as appropriate |
| SA closure letter 5B - for agent | Letter to agent enclosing copy of closure notice 5A sent to claimant | agent, with copy of SA closure 5A |