About this guide

IR10G explains how to complete the Financial statements summary – IR10. IR10 summarises business financial statements for Inland Revenue and does not replace the underlying statements.

When to use this guide

Use IR10G when an income tax return requires business financial information and an IR10 is being prepared instead of attaching a full set of financial statements.

What you will need

• Financial statements, trial balance or complete financial records
• Tax adjustment and depreciation information
• The GST basis used in the financial statements

How to use it

Follow the guide box by box, keep the figures consistent with the financial records and complete IR10 before filing the related income tax return.

Related forms and guides

• IR10 – Financial statements summary
• IR4 – Companies income tax return
• IR9 – Clubs or societies income tax return

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