- 01
The situation
The individual had been invoicing clients directly, without filing returns, and was worried about the exposure building up.
- 02
What we found
Income across the two years was straightforward, but exemptions and advance tax instalments had never been calculated or paid.
- 03
What we did
We reconstructed the income record from invoices and bank statements, calculated the correct liability including available exemptions, and filed both years' returns with IRD.
- 04
What changed
Both years were filed and the individual now files on time each year.
The lesson
For an individual, the fix is usually reconstruction and filing, not negotiation.
