PGµç×Ó

Cookies on PGµç×Ó

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use PGµç×Ó, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
PGµç×Ó

Navigation menu

Menu
Search PGµç×Ó

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of PGµç×Ó is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. INTM330000
  3. INTM331000

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

Procedural guide - how to open an enquiry into a claim

  1. INTM331201
    Key points about opening an enquiry
  2. INTM331202
    When do you have to open an enquiry
  3. INTM331203
    When you do not have to open an enquiry
  4. INTM331204
    Time allowed for making enquiries
  5. INTM331205
    What are the deadlines for opening enquiries into a DT claim
  6. INTM331206
    Examples of enquiry deadlines for DT claims
  7. INTM331207
    What are the deadlines for opening an enquiry into a personal allowance claim
  8. INTM331208
    Examples of enquiry deadlines for personal allowance claims
  9. INTM331209
    How to make sure that the claimant receives the notice in time
  10. INTM331210
    What to do before you open an enquiry
  11. INTM331211
    What to do when you open an enquiry
  12. INTM331212
    Planning an enquiry
  13. INTM331213
    What letter to send to open an enquiry
  14. INTM331214
    Who should open an enquiry
  15. INTM331215
    Notice of intention to enquire into a claim received late
  16. INTM331216
    Notice of intention to enquire into a claim not received
  17. INTM331217
    What to do if you think it might be too late for the claimant to receive the notice in time
  18. INTM331218
    What to do if it is too late to issue a notice of intention to enquire into a claim
  19. INTM331219
    Protective enquiries
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve PGµç×Ó

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve PGµç×Ó

To help us improve PGµç×Ó, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated