Chapter INTM331203
Published date | 09 April 2016 |
Record Number | INTM331203 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
If the customer has not made a valid claim because, for example, they have omitted something requested in the claim form or have failed to send some documentation requested in the claim form or in the notes to the form, you cannot open an enquiry because you do not have a claim.
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Late claimIf the customer has tried to make a claim after expiry of the time limit you cannot open an enquiry because in law you do not have a claim. See INTM331054
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Information needed from another HMRC officeIf you need to ask for information from another HMRC office you will not have to open an enquiry. However, if you have not received that information in good time before the enquiry window closes, you will need to consider protecting HMRC’s interest by opening an enquiry. See INTM331219
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Information needed from a third partyIf you think that you need to obtain information from a third party you will not have to open an enquiry into the claim. However you must be aware of any potential...
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