Income Tax

Start with the applicable facts

Begin with the applicable tax year or assessment year. Then distinguish a return, payment, withholding question or proceeding. Each requires its own evidence trail.

Assemble a reconciled tax file

Connect the accounts, tax computation, submitted return and payment evidence for the same period and taxpayer. Keep adjustments traceable to the underlying ledger or document. A bank payment, accounting provision and accepted portal entry are different pieces of evidence.

• Financial statements, trial balance and book-to-tax reconciliation.
• Income and expense records supporting material adjustments.
• Tax-payment, withholding and credit records.
• Prior returns, notices, orders and unresolved proceedings.

Choose the tax question

Use the period-label and Act-transition guides when identifying which framework applies. Return-document and audit guides help organise annual preparation; advance-tax and withholding guides address payment work during the year. Notices, overseas payments, transfer pricing and employee options each need their own factual assessment.

For example, a payment made this month may relate to an earlier proceeding. Record both the payment date and the period stated in the order instead of assigning it to the current year solely because cash moved now.

Keep unresolved issues visible

Separate a missing document, an unreconciled amount and a disputed legal treatment in the working file. Give each an owner and supporting evidence reference. Preserve the exact submitted version and acknowledgement when a return or response is filed, then track corrections and subsequent communications separately.