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You send us a NOPA if you:

  • want to change a return you’ve filed
  • disagree with an assessment or disputable decision we’ve made.

You need to send us the NOPA within 4 months of:

  • the date we received the return you want to change
  • the date on the assessment or disputable decision.

You also need to send us any overdue returns for the assessment period.

Download and save the form

Download the Notice of proposed adjustment - IR770 form and save it to your computer. You’ll need to print the completed form and send it to us.

If you use your own document, use the same headings as in our NOPA form and attach the IR770 as the cover sheet.

Fill in the cover sheet

Tell us:

  • your name, address, IRD number and contact details
  • your tax agent’s details, if you have one
  • which Inland Revenue staff member you’ve been dealing with (if any) – write this under ‘this notice is for the attention of’
  • the date you send us the NOPA – we must respond to your NOPA within 2 months of the date you’ve written.

Tell us if you want to change an assessment or a decision

Work out whether you’re disputing an assessment or a decision, and fill in the correct question. Only one will apply.

Tell us about the change you want

Tell us the facts and circumstances of your dispute that you’ll be relying on to support your proposed change. Do not tell us your reasons for the change yet.

Tell us why you think your proposed change is correct

Give us reasons why you want the change. Tell us why it’s correct and what laws support it.

If you cannot tell us what laws support it, you’ll need to provide enough details that we can identify the laws for you.

List your supporting documents

List the documents that support your proposed change and the facts you’re relying on. Attach copies to your NOPA.

For example:

  • receipts
  • correspondence like letters, texts and emails
  • bank records
  • anything else that may be relevant.

Double-check you've got everything

Look at the checklist and make sure you have not missed anything.

If you want to communicate with us by email, tick the box next to ‘Consent for email communication’ and give us your email address.

Print the form and send it to us

If you’ve been dealing with an Inland Revenue staff member about the dispute, send them the form directly. They may give you the option to email it to them.

If you have not been dealing with a staff member directly, post it to the address listed on the form.

What happens next

We’ll respond to your NOPA within 2 months of the date on your form.

If we accept all your changes, we’ll issue a new assessment using the amounts on your NOPA. Then the matter is settled.

If we disagree with any part of your NOPA, we’ll send you a notice of response. There may be further steps depending on your situation.

When you start the disputes process