How do I apply for a provisional assessment 2023 as a non-resident taxpayer?
You can do so by using the form 'Request for or change of a provisional assessment for non-resident taxpayers'. You can order this form online.
Please complete the form and return it to us by post.
When will I receive a response?
You will receive a reply from us about your provisional assessment within 8 weeks.
What provisional assessments can I apply for?
This depends on your situation. Check what provisional assessments you can apply for.
Until what date can I apply for a provisional assessment?
That depends on whether you have to file an income tax return for the year for which you want to apply for the provisional assessment.
You are required to file a tax return
In this case, you can apply for a provisional assessment until the final date by which your tax return has to be filed. This date is mentioned in your tax return letter.
If you have been granted a postponement for your tax return, the postponement date is also the final date on which you can apply for a provisional assessment.
You are not required to file a tax return
In that case, you can apply for a provisional assessment until 1 May after the year for which you want to apply for the provisional assessment. For 2023, this is possible until 1 May 2024. After 1 May, you can only directly file a tax return.
Do I have to apply for a provisional assessment every year?
No, you do not have to apply for a provisional assessment for your monthly refund every year. Not even if you have a provisional assessment that is due. We automatically extend your provisional assessment for the new year. You will be informed about this as of mid-December.