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(IR520) Tax contextual information disclosure form

Use this disclosure form if Inland Revenue requires you to provide "tax contextual information" in relation to tax advice documents (tax contextual information is explained in the notes to this form on the back of page one.)

The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content of the disclosure. For the claim of non-disclosure to be upheld, Inland Revenue must receive the completed form within the set time period. More information about these time periods is in the form.

Part of this disclosure form must be completed by a tax advisor authorised to act on your behalf, including the tax advisor making a statutory declaration.

For each document that you are required to provide the tax contextual information for, you must:

  • clearly identify each document
  • provide a detailed and complete description of the tax contextual information for each document.

The tax advisor must sign the authorisation confirming that they are authorised to make this disclosure on behalf of the taxpayer for the purposes of the non-disclosure rules for tax advice documents.

The tax advisor must also verify the content of the disclosure form by making a statutory declaration before an authorised person.

This disclosure form requires printing out, completing and sending to Inland Revenue, with any attachments.

Please post or deliver the completed disclosure form to your nearest Inland Revenue office. You may wish to keep a copy of this form for your personal records.