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IR10 Which returns may require an IR10?

If amounts have been entered into these boxes:

IR3Boxes 12B, 22, 23 and/or 24
IR3NRBoxes 19, 20 and 21
IR4Boxes 12B, 19B and 21B
IR6Boxes 15B and 16B
IR7Boxes 10B, 17B, 18B and 19B
IR8Boxes 8C, 8D and 8E
IR9Boxes 11C or 12C

the customer could be in business.

You’ll need to consider each case individually to decide if they are.

Customers have the option of attaching either:

  • a fully completed Financial statements summary (IR10) form, or

  • a set of financial statements.

IR10 forms must be completed before sending E-File returns to Inland Revenue.

The IR10 should record GST-exclusive figures, unless the financial statements are prepared on a GST-inclusive basis.

Taxable property sales

If you’ve shown a net profit or loss from property sales in the “Other income” box of the tax return you may need to complete a Property sale information (IR833) form, even if you’ve included the profit/loss in the IR10.

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