ACCOUNTING RESOURCES
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IR820
Certificate of confidentiality
Individuals outside the Revenue Officer role who obtain access to revenue information use IR820 to certify their confidentiality obligations.
IR297A
Computer-assisted audits
IR297A explains how Inland Revenue may use electronic accounting data during an audit and what this means for a business.
IR1259
Credit transfer rules
IR1259 explains when a tax credit is offset or transferred and how the transfer’s effective date is determined.
