Penalties and interest: Shortfall penalties
Disputes
We'll usually issue a Notice of proposed adjustment (NOPA) before assessing shortfall penalties, but if we don't you can dispute the assessment (but not the amount) through the disputes resolution procedures.
This process involves an adjudicator (an independent expert within Inland Revenue) who takes a fresh look at how the law applies to the facts of your case.
If you're dissatisfied with the decision of the adjudicator, you may take your case to the Taxation Review Authority or the High Court. The procedures for disagreeing with us about an assessment are outlined in our factsheet If you disagree with an assessment (IR778).
Date published: 30 Aug 2006
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