About this guide

IR297 explains what happens during an Inland Revenue audit and the information and records a taxpayer may need to provide.

Using the guide

Use the current guide to understand contact, information requests, review steps and taxpayer responsibilities during an audit.

Related forms and guides

• Computer-assisted audits (IR297A)
• Putting your tax returns right (IR280)
• Statement in support of a tax position (IR282)

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