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If we want to adjust a return you’ve filed, we’ll generally send you a Notice of proposed adjustment – IR1770 (NOPA).

If you disagree with the change we want to make, you need to send us a Notice of response (NOR) within 2 months of the date on our NOPA. If you do not, you’re deemed by law to have accepted our proposed adjustment.

Download and save the form

Download the Notice of response - IR771 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 NOR form and attach the IR771 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 NOR.

Tell us what amounts you want to change

Describe the change you want to any amounts on our Notice of proposed adjustment.

For example, you might agree with part of our NOPA but disagree with another part. Tell us which.

Tell us the facts about your change

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

Tell us why you think your view 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 view and the facts you’re relying on. Attach copies to your NOR.

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 NOR within 2 months of the date on your form.

If we decide your view is correct, we’ll either:

  • issue a new assessment using the amounts on your NOR
  • decide not to pursue the adjustment we proposed.

Then the matter is settled.

Otherwise we’ll contact you to discuss the next steps.

When we start the disputes process