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Guide to filling in a NOR for private expenses

This guide explains how to fill in a NOR 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 NOR 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 NOR form and attach our form as the cover sheet.

Personal details

Complete the first page of the NOR form with your personal details.

Whether you continue to use our form for the remainder of your NOR 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 NOR. It's mportant you date the NOR.

What is the change you want?

Describe the change you want to any amounts on our Notice of proposed adjustment.

What facts support the change you want?

For this question you'll state the facts and circumstances relevant to your dispute that you'll be relying on to support your view. You don't present your reasons for the change at this question.

Why do you think your view is correct?

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 you've attached

List the documents that will support your view and the facts you're relying on. Attach copies of the documents to your NOR.

Final steps

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 NOR contains sufficient information to meet the legal requirements.

Once your NOR is complete, send it to the Inland Revenue staff member you've 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.