Documents numbered between 700 and 799
Notice of proposed adjustment IR770
(published February 2009)
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.
Adobe Acrobat PDF | 135kb | 4 pages
This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.
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.
Generally, you must issue your NOPA within four months of the issue date of the notice of assessment or decision you are disputing or of the self assessment date on the return acknowledgement form. However if the dispute relates to a GST period that commenced prior to 1 April 2005, you must issue it within two months from the day after the due date for filing your GST return for that period.
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After you finish
Please print, sign and post the completed form to your nearest Inland Revenue office.
You may wish to keep a copy of this form for your personal records.