IR6 Self-assessment by taxpayers
Taxpayers have to assess their own liability as part of their return filing obligations. Inland Revenue may amend your assessment if a correction is required.
If you dispute our assessment please read the factsheet If you disagree with an assessment (IR778). The four-month period for you to issue a notice of proposed adjustment (NOPA) to your self-assessment will start on the date Inland Revenue receives your return.