If you realise you've made mistakes in your tax return after you've filed, you can fix these:
- in myIR
- in your next return
- by asking us to do it.
Do not send us a replacement return to fix your mistake.
Fixing mistakes in your next return
If you've made a mistake calculating your annual gross income or the amount of GST you've collected, you can fix it in the next taxable period if:
- your return has one or more mistakes meaning the final tax amount is wrong
- the tax difference caused by the mistake is $1,000 or less.
You can also fix a mistake in your return if the tax difference caused by the mistake is the same as or less than both:
- $10,000 of your yearly gross income or GST collected
- 2% of your yearly gross income or GST collected.
This only applies if you are not correcting your return mainly to delay paying your tax.
Fixing mistakes in the same return
You may be able to fix mistakes in the original return in myIR. If you cannot, you'll need to ask us to change your return instead.
See below for what kinds of information you'll need to provide.
If we agree, we'll change your original GST or income tax return and send you a new notice of assessment.
Disputing a return
If you choose a tax position in a return and change your mind about it, you cannot correct it. You must use our disputes process and both:
- complete a Notice of proposed adjustment - IR770
- send it to us no later than four months after the return you want to correct is due.
You can fix mistakes in GST returns in the same ways as returns for any other tax type. However, there are some other ways you may be able to fix mistakes in a GST return.
Unclaimed purchases or expenses in GST returns
You can claim purchases or expenses in your next return if you have not claimed them within 2 years of supply, or because:
- you were not able to get a tax invoice
- there was a dispute over the price of the taxable supply
- you mistakenly decided the expense was not a taxable supply
- of a clear mistake or simple oversight.
Credit or debit notes
If you send or receive a credit or debit note that changes the GST for a period, account for the change in the period the note was sent or received.
Information you need to provide
To help us amend your return as fast as possible you need to provide:
- your IRD number
- the tax type, period and years
- the amount of tax involved
- a description of the change you're asking for including which parts of the return need to be updated
- why the change is needed, how the mistake happened and how you found it
- if needed, details of any wrong advice we gave you
- any relevant documentation, records or information supporting the request.
You may also provide:
- copies of your computer accounting packages
- GST audit trail before and after amendment
- bank statements
- customs invoices
- tax invoices
- credit or debit notes
A voluntary disclosure is when you tell us what's wrong with your tax returns before we find out in some other way. For example, you left out some income from your return or incorrectly claimed expenses.