INTM331201 - Double Taxation applications and claims: Repayment claims from non-residents: Enquiries: Key points about opening an enquiry

• We must formally open an enquiry before asking the claimant or his tax adviser for any additional information needed
• We do this by giving notice in writing to the claimant of our intention to enquire into a claim
• We have a limited time in which to give notice to the claimant of our intention to enquire into a claim
• We must all liaise closely with colleagues in

• our own work areas
• other parts of CSTD Business, Assets & International
• other HMRC offices

who might have an interest in the case or the claimant

• We should do this

• before we open an enquiry
• during an enquiry
• before we close any enquiry

• You cannot open an enquiry where a claimant has failed to meet the basic requirements for making a claim and so has not made a valid claim
• Paying a previous claim without enquiry does not prevent us from making an enquiry into a subsequent claim even if the claimant’s circumstances do not appear to have changed.

Notices and letters

• we will send to the claimant’s tax adviser a copy of any letter or notice that we are required by law to send to the claimant
• if the claimant has appointed a tax adviser we will send to the claimant a copy of our letter to the tax adviser requesting information
• only one notice of enquiry into a claim is allowed