Forms and Working Checklists

Identify the taxpayer or entity, task and period before selecting a form. Use the current official instructions and retain the version submitted. Check mandatory fields, supporting schedules, signatures and any approval requirements. An earlier saved form should not be treated as current without comparison.

For an online service, prepare the underlying documents and calculations before entry. Keep the submitted data and acknowledgement with the evidence rather than retain only a portal screenshot.

A useful checklist names the requirement, document, preparer, reviewer and completion evidence. It should show pending and not-applicable items with a reason. A row marked “yes” without a supporting record does not establish that the requirement was satisfied.

For a VAT working, identify the period, sales and purchases, supporting invoices, adjustments, eligible credit and reconciliation. For a company action, identify authority, decision, signed papers, submission and resulting official record. The source for a legal requirement should remain with the checklist.

If a document or calculation changes, preserve the original version and the authorised correction. Connect the revised form to the reason and supporting evidence. Do not replace a historical acknowledgement with a new draft or treat the date a spreadsheet was edited as the authority submission date.

Where a requirement is disputed or an attachment is unavailable, leave the item open and assign the next action. A checklist should make the problem visible rather than make the file appear complete.

• IRD forms and formats
• IRD taxpayer portal
• CAMIS service instructions
• CMA topic guidance