About this Guide

Explains the process to follow if you want to dispute the assessment of your tax liability, or other decision.

When to use this guide

We make every effort to apply the tax laws fairly and correctly. However, there may come a time when you disagree with how your tax has been assessed. If that happens, this booklet explains what you need to know and what options you have to resolve the disagreement.

If you disagree with the amount assessed there is a process to follow so that your rights are protected. It is important that you follow this process, because your dispute may have to be heard by a Court if you and Inland Revenue are unable to resolve it. However, in all cases we will try to reach an agreement with you before there is a need for you to dispute an assessment formally.

This page is also available in: 简体中文