From 18 May 2020 and at Level 2 of the COVID-19 Alert level, the office of the Taxation Review Authority will re-open to the public by appointment only. The Authority will continue to receive and process new matters and submissions sent via email. Decisions that have been finalised will be released and all matters that can proceed on the papers will be advanced.

Hearings that have been adjourned, will be rescheduled, with consideration given on a case-by-case basis for those matters that require priority or urgency. Where necessary, teleconferences will be established to progress matters in the interim. Matters will be assessed to determine if this can be convened remotely, using Virtual Meeting Rooms (VMR) or teleconference hearing. Face-to-face hearings will require access to hearing rooms of sufficient size to enable the required physical distancing.

Parties are encouraged to send documents via email in the first instance, followed by hard copies as necessary, sent by courier or post.

If you want to dispute your tax assessment or a decision by the Inland Revenue Commissioner, you can ask the Taxation Review Authority to review your case.

Contact Inland Revenue first

Before you do this you need to contact Inland Revenue and tell them you dispute their decision. 

The Inland Revenue's Disputes Review Unit will consider your dispute and make a decision.

Visit Inland Revenue to find out more about disputing an assessment:

Inland Revenue website(external link)

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