Build an audit file that is organised, proportionate and supported by original records.
Before acting, read the specific notice or assessment you have received and verify current procedures with HASiL. Individual circumstances may change the appropriate response.
At a glance
- Start with the actual notice or return, not assumptions about the case.
- Keep a dated record and safeguard original documents.
- Verify relevant procedures with HASiL before taking formal action.
- Seek qualified advice where deadlines, disputed assessments or investigations are involved.
Start with the actual request
The correct list depends on the audit scope. Common records may include returns, accounts, invoices, payment records and reconciliations.
Make figures traceable
Prepare schedules that connect submitted returns to ledger entries and transaction support.
Identify missing records honestly
Document gaps without reconstructing fictitious evidence. Ask an adviser how to explain unavailable documentation.
Protect sensitive information
Use an appropriate secure channel when sharing confidential taxpayer information with a formally engaged professional.
When to ask for professional support
Professional advice is especially important where an official deadline is imminent, the amounts are material, multiple years are affected or the notice concerns an investigation, statutory appeal or cross-border transactions. Confirm the credentials and engagement terms of the individual responsible for regulated work.
How to organise the evidence
Index documents by assessment year, issue and ledger reference. Identify originals, working copies and documents pending retrieval. Avoid handing over unrelated records before clarifying the formal request.
Common mistake to avoid
Do not treat a general explanation as a substitute for checking the assessment year, actual document, applicable legislation and any current practice direction. An enquiry does not suspend statutory deadlines.
Official reference material
The resources below are supplied for verification. Rules, online services and deadlines should always be checked against the current official guidance.
Need help deciding what to do next?
Provide a brief summary without sensitive tax identifiers or full documentation.
Source and scope check
Start with the exact notice, assessment year, date of service and legal provision. Formal requirements may differ by tax type, assessment category and the facts of the case; consult current HASiL information before action.
Tax Help is an enquiry and professional referral platform, not HASiL. Regulated tax advice or representation requires a separate engagement with a suitably qualified professional. No outcome is guaranteed.
Published for general education by the Tax Help editorial team. Tax Help provides enquiries and professional referrals, not guaranteed outcomes or individualised advice. Consult the current official rules and an appropriately qualified professional before taking formal action.