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IR3NR Question 34 Notice of assessment and declaration

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

Self-assessment by taxpayers

Taxpayers are required to assess their own liability as part of meeting their return filing obligations. Inland Revenue may amend your assessment if a correction is required.

If you dispute our 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.

Are there any penalties?

You may face penalties and prosecution if you:

  • are required to put in a return but don’t

  • give false or misleading information (including not showing all your income)

  • leave out details on purpose so the information is misleading

  • file your return late.

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