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This guide explains how to fill in a NOPA for this type of dispute. The examples provided are meant to be a guide only. If your situation is similar to the scenario, you will still need to provide specific evidence to support your view.
We suggest you save the NOPA form on your computer because you’ll have to print the filled in form and send it to us. If you set up your own document, use the same headings used in our NOPA form and attach our form as the cover sheet.
Complete the first page of the NOPA form with your personal details.
Whether you continue to use our form for the remainder of your NOPA or set up your own document, please use our form as a cover sheet.
If you have an agent, please include their details under "Tax agent's details".
If you have been in contact with an Inland Revenue staff member about the dispute, include their name on the NOPA. It's important you date the NOPA because we must respond to your NOPA within two months.
You'll need to determine whether you're disputing an assessment or a decision, and fill in the correct question. Only one will apply.
You'll need to enter the amount of the change you want made to the assessment.
You'll need to state the change you want made to a decision we've made.
For this question you'll state the facts and circumstances relevant to your dispute that you'll be relying on to support your proposed change. You don't present your reasons for the change at this question.
This is where you present your reasons for the change you want. You'll need to explain why your change is correct, and how this is supported by the relevant law.
If you can't provide the details of any relevant legislative provisions, you'll need to provide enough details so that we can identify them for you.
List the documents that will support your proposed change and the facts you're relying on. Attach copies of the documents to your NOPA.
If you would like to receive a response from us by email, tick the box giving consent to two-way communication by email and provide your email address.
Take some time to consider the checklist. It's important that your NOPA contains sufficient information to meet the legal requirements.
Once your NOPA is complete, send it to the Inland Revenue staff member you have been dealing with.
If you haven't been dealing with an Inland Revenue staff member directly, send it to the address provided on the form.