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Tax Alert - September 2012


Tax AlertTax Alert is a monthly publication that keeps you up to date with the latest developments in tax. The alert is compiled by our national tax specialists who are continually monitoring the outlook for new tax developments and analysing the implications for our clients.

Are you in Inland Revenue’s sights?

Inland Revenue has recently released its 2012-13 Compliance Focus document.  The document sets out Inland Revenue’s compliance priorities and risk areas for the next 12 months, and highlights some of the compliance achievements for the past 12-24 months.  It is an important document as it sets the framework for how compliance is going to be approached over the next 12 months.

The overarching themes in this year’s document are:

  • the importance of self-assessment - that is, taxpayers understanding their obligations and meeting them voluntarily.  Inland Revenue also sets out the steps and actions carried out to help taxpayers comply; and
  • for taxpayers that don’t comply, making it known that Inland Revenue has increasingly sophisticated methods of detecting non-compliance and will use the full force of the law, particularly when it comes to those taxpayers that commit fraud or evade paying tax.

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