Skip to main content

COVID-19 Alert Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

You use this form if you’ve received a Disclosure notice from us and you either:

  • still disagree with our position on your assessment
  • still disagree with a decision we’ve made.

You use the SOP form to finalise your argument in a dispute.


Download and save the form

Download the Statement of position - IR773 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 SOP form and attach the IR773 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 SOP – this is important as there are time limits for responding.

Tell us the facts about your view

Tell us the facts and circumstances of your dispute that you’ll be relying on to support your view. If you think the amounts in dispute have changed, give the updated amounts. Do not tell us the reasons for your view yet.

Tell us what questions need to be answered to resolve this dispute

For example, if the dispute is about unexplained cash deposits you might put, ‘The main question is whether the cash deposits are my business income. The other question is whether I am liable for a gross carelessness shortfall penalty.’

Tell us why you think your view is correct

Give us reasons for your point of view. 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 the evidence you're relying on

List the evidence that supports your view and the facts you’re relying on. Attach copies of any documents you have not already given us.

For example:

  • receipts and bank records
  • correspondence like letters, texts and emails
  • tax returns
  • 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 usually let you know when we receive this form. We’ll consider the points you’ve made, and will let you know if we decide your position is correct.

If we still think you’re wrong, we’ll send you our Statement of position, if we have not done so already. We may also send you another one.

When we start the disputes process

When you start the disputes process