During the Covid-19 Level 4 lockdown, the Taxation Review Authority will be closed.

Any hearings that had been set down during the period of the lockdown have been adjourned. You will be contacted with new dates in the future, once the lockdown has been lifted.

The Authority is unable to process any new or existing applications during this period of lockdown, however you may wish to submit new information to the email address on the website.

Thank you for your co-operation.

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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