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IR3 Question 40 Notice of assessment and declaration

You must read the declaration and sign the return as being true and correct.

Self-assessment by taxpayers

Taxpayers have to assess their own liability as part of their return filing obligations. This applies to the 2002–03 and later income years. Inland Revenue may amend your assessment if a correction is required.

If you dispute the Inland Revenue assessment please go to for more information. 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.

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