About this Form

Use this form if you want to change a return you’ve filed or you disagree with an assessment or decision that we’ve issued.

When to use this form

Use this form if you want to change a return you’ve filed or you disagree with an assessment or decision that we’ve issued, and we haven’t already sent you a Notice of proposed adjustment (NOPA) about the same thing.

What you will need

You should cover these points in your NOPA.

• Identify the proposed adjustments
• The facts and tax laws that support your adjustments
• How the law applies to the facts
• You must also include with your NOPA copies of documents that are significantly relevant to the dispute that you are aware of at the time you send your NOPA to Inland Revenue.

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