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These statements outline how we deal with investigations, for example notification of a pending audit or investigation, tape recording Inland Revenue interviews and finalising agreements.
SPS 16/03 sets out the CIR's practice for notifying taxpayers of a pending audit or investigation or advising them that one has begun.
SPS 16/01 sets out IR's practice for exercising the CIR's discretion to amend assessments to ensure their correctness - s 113 Tax Administration Act 1994.
SPS 15/01 sets out the principles and parameters for finalising agreements in tax investigations by resolving issues that may be in dispute.
SPS 12/01 sets out IR's practice for using technology to record interviews where it's considered necessary or appropriate to make an electronic recording.
SPS 10/02 sets out IR's practice when taking an image of a taxpayer's electronic storage media.