Applying for, change or stop a provisional assessment

You can apply for a provisional assessment if you believe that you receive a tax refund or have to pay tax. In that case, you must use the form 'Request for or change of a provisional assessment for non-resident taxpayers'. With this form you can also change or stop a provisional assessment. You can order this form online.

Apply once, receive a provisional assessment every year after

You only need to apply for your provisional assessment once. After that, you will receive a letter from us in December of each year, stating the amount that you have to pay or will be refunded next year through your provisional assessment. The letter also states the information used to determine this amount. You must check this information yourself and make any changes, if necessary.