INTM400070 - Corporation Tax caseworker communication

The guidance does not apply to payments made on or after 1 June 2021

HMRC has three months from receipt of the complete application with full supporting information (see INTM400060) to determine whether to issue an exemption notice.

It is essential in a situation where a very strict time limit applies that Interest and Royalty payment cases are recognised at all stages, that priority is given to them, and that full and timely communication takes place between those handling the claim at the Large Business Service Double Tax Treaty team and in the office with CT responsibility.