INTM331307 - Double Taxation applications and claims: Repayment claims from non-residents: closing an enquiry: What to do if you have two or more claims under enquiry
If you have two or more claims under enquiry you must send a separate closure notice for each enquiry. You must not try to close two or more enquiries in one closure notice. »Ê¹ÚÌåÓýapp simple rule is one closure notice for each letter giving notice of intention to enquire into a claim.