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class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3/complete-my-individual-income-tax-return---ir3" aria-label="File my individual tax return"> <span>File my individual tax return</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke takitahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/support-for-families" aria-label="Support for families"> <span>Support for families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tautoko i ngā whānau</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/managing-my-tax" aria-label="Managing my tax"> <span>Managing my tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere i taku tāke</span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/individuals-and-families" class="more-link" aria-label="More individuals and families">More individuals and families <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā whānau</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/working-for-families" aria-label="Working for Families"> <span>Working for Families</span> <span class="tereo" aria-hidden="true" lang="mi">Working for families</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/child-support" aria-label="Child support"> <span>Child support</span> <span class="tereo" aria-hidden="true" lang="mi">Te tautoko tamariki</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/paid-parental-leave" aria-label="Paid parental leave"> <span>Paid parental leave</span> <span class="tereo" aria-hidden="true" lang="mi">Te utu tiaki pēpi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Property and Trusts </span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/trusts-and-estates" aria-label="Trusts and estates"> <span>Trusts and estates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rōpū kaitiaki me ngā rawa tuku iho</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tāngata</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/income-tax/income-tax-for-individuals" aria-label="Income tax for individuals"> <span>Income tax for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mō ngā tāngata takitahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/non-residents" aria-label="Non-residents"> <span>Non-residents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kainoho-tāwāhi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/self-employed" aria-label="Self-employed"> <span>Self-employed</span> <span class="tereo" aria-hidden="true" lang="mi">Mahi ā-kiri</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals" aria-label="Kiwisaver for individuals"> <span>Kiwisaver for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Kiwisaver mā te tangata takitahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/student-loans" aria-label="Student loans"> <span>Student loans</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pūtea taurewa ākonga</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/cryptoassets/individual" aria-label="Cryptoassets for individuals"> <span>Cryptoassets for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa whiti-rangi mā te tangata takitahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/unclaimedmoney" aria-label="Unclaimed money"> <span>Unclaimed money</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/situations/i-am-going-overseas" aria-label="I am going overseas"> <span>I am going overseas</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te haere ahau ki tāwāhi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment" aria-label="I received an income tax assessment"> <span>I received an income tax assessment</span> <span class="tereo" aria-hidden="true" lang="mi">I whiwhi i ahau tētahi aromatawai tāke moni whiwhi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt" aria-label="I'm struggling to file and pay my tax"> <span>I&#39;m struggling to file and pay my tax</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="1"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-1" data-index="1"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/covid-19" aria-label="Covid-19 Businesses and organisations"> <span>Covid-19 Businesses and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">KOWHEORI-19 Ngā pakihi me ngā whakahaere</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" aria-label="File a companies income tax return - IR4"> <span>File a companies income tax return - IR4</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/not-for-profits-and-charities" aria-label="Not-for-profits and charities"> <span>Not-for-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages" aria-label="PAYE calculator to work out salary and wage deductions"> <span>PAYE calculator to work out salary and wage deductions</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/business-and-organisations" class="more-link" aria-label="More business and organisations">More business and organisations <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" aria-label="Types of business income"> <span>Types of business income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā momo moni whiwhi pakihi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses" aria-label="Tax rates for businesses"> <span>Tax rates for businesses</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pāpātanga tāke mō te pakihi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates" aria-label="Balance dates"> <span>Balance dates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rā mutunga tau pūtea</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>GST</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke hokohoko (GST)</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/gst/charging-gst" aria-label="Charging GST"> <span>Charging GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/gst/claiming-gst" aria-label="Claiming GST"> <span>Claiming GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te kerēme tāke hokohoko</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Employing staff </span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/employing-staff/register-as-an-employer" aria-label="Register as an employer"> <span>Register as an employer</span> <span class="tereo" aria-hidden="true" lang="mi">Te rēhita hei kaituku mahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/employing-staff/paying-staff" aria-label="Paying staff"> <span>Paying staff</span> <span class="tereo" aria-hidden="true" lang="mi">Utu kaimahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/employing-staff/payday-filing" aria-label="Payday filing"> <span>Payday filing</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāpaetanga rā utu</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/employing-staff/deductions-from-income" aria-label="Deductions from income"> <span>Deductions from income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tangohanga mai i ngā moni whiwhi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" aria-label="KiwiSaver for employers"> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/international-tax/business" aria-label="International tax for business"> <span>International tax for business</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke aowhānui mō ngā pakihi</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/situations/i-am-starting-a-new-business" aria-label="I am starting a new business"> <span>I am starting a new business</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/situations/i-am-going-to-employ-someone" aria-label="I am going to employ someone"> <span>I am going to employ someone</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tuku mahi ahau ki tētahi tangata</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/situations/my-business-is-making-a-loss" aria-label="My business is making a loss"> <span>My business is making a loss</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te hapa taku pakihi</span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="2"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-2" data-index="2"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary" aria-label="Becoming an intermediary"> <span>Becoming an intermediary</span> <span class="tereo" aria-hidden="true" lang="mi">Te tū hei takawaenga</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act" aria-label="Getting authority to act"> <span>Getting authority to act</span> <span class="tereo" aria-hidden="true" lang="mi">Te whiwhi whakamanatanga</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders" aria-label="Executive office holders"> <span>Executive office holders</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaipupuri tūnga whakahaere</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts" aria-label="Linking client accounts"> <span>Linking client accounts</span> <span class="tereo" aria-hidden="true" lang="mi">Te honohono pūkete kiritaki</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person" aria-label="Nominated person"> <span>Nominated person</span> <span class="tereo" aria-hidden="true" lang="mi">Te tangata kua whakaingoatia</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/tax-pooling" aria-label="Tax pooling"> <span>Tax pooling</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakarōpū tāke</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/gateway-services" aria-label="Gateway services"> <span>Gateway services</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/intermediaries-and-others" class="more-link" aria-label="More intermediaries and others">More intermediaries and others <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers" aria-label="Agents answers"> <span>Agents answers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā Whakautu Māngai</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status" aria-label="Tax agent status"> <span>Tax agent status</span> <span class="tereo" aria-hidden="true" lang="mi">Te tūnga māngai tāke</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements" aria-label="Extension of time arrangements"> <span>Extension of time arrangements</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakaroa i ngā whakaritenga wā</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" aria-label="Managing consolidated groups"> <span>Managing consolidated groups</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere rōpū tōpū</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" aria-label="Income tax for individual clients of tax agents"> <span>Income tax for individual clients of tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga</span> </a> <a href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&amp;numberOfResults=25&amp;f:@computedz95xrole=[Tax%20agents]" aria-label="News updates for tax agents"> <span>News updates for tax agents</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents" class="more-link" aria-label="More tax agents">More tax agents <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato ratonga matihiko</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/getting-started-guide" aria-label="Getting started guide"> <span>Getting started guide</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal" aria-label="About the developer portal"> <span>About the developer portal</span> <span class="tereo" aria-hidden="true" lang="mi">Mō te tomokanga kaiwhakawhanake</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture" aria-label="Gateway services architecture"> <span>Gateway services architecture</span> <span class="tereo" aria-hidden="true" lang="mi">Te hanganga ratonga tomokanga</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/digital-service-providers/services-catalogue" aria-label="Services catalogue"> <span>Services catalogue</span> <span class="tereo" aria-hidden="true" lang="mi">Te putumōhio ratonga</span> </a> </section> <div class="more-link-border"> <a href="/web/20240514191215/https://www.ird.govt.nz/digital-service-providers" class="more-link" aria-label="More digital service providers">More digital service providers <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Roles</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tūranga</span> </div> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/bookkeepers" aria-label="Bookkeepers"> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaikaute</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/paye-intermediaries" aria-label="PAYE intermediaries"> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/payroll-bureaus" aria-label="Payroll bureaus"> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari ripanga utu kaimahi</span> </a> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/other-representatives" aria-label="Other representatives"> <span>Other representatives</span> <span class="tereo" aria-hidden="true" lang="mi">Ētahi atu māngai</span> </a> </section> </div> </div> </div> </div> </div> </div> </nav> </header> <!--End Header--> <link href="/web/20240514191215im_/https://www.ird.govt.nz/-/media/themes/ir/shared/favicon.png?modified=20210228002011" rel="shortcut icon"/> <div class="coveo__searchbox--landing "> <div id="global-search-box-root-element" class="" data-props-placeholder="Search Inland Revenue....; Search Inland Revenue..." data-props-placholder-text-count="2"> <div id="global-search" class="coveo__searchbox"> <div class="container"> <div class="col-xs-12"> <div class="coveo__searchbox__wrapper row"> <div class="search-icon"></div> <div class="CoveoOmnibox mobile-search" data-placeholder="Search" role="search" data-query-suggest-character-threshold="0" data-number-of-suggestions="8" data-inline="true" data-auto-focus="false"> </div> <div class="searchTips mobile-search-tips background--grey"> <a href="/web/20240514191215/https://www.ird.govt.nz/about-this-site/search-tips" class="searchTips-link">Search tips</a> </div> <div class="CoveoSearchButton"></div> <div class="CoveoSearchHistory" id="search-history"></div> </div> </div> </div> </div> </div> </div> <!--START BetaBanner--> <div class="component BetaBanner"> <div class="component-content"> </div> </div> <!--END BetaBanner--> <div id="search-interface"> <div class="CoveoAnalytics" data-anonymous="true" data-auto-push-to-gtm-data-layer="true"></div> </div> <div id="main-content-wrapper"> <div class="rebase rebase--content"> <!-- END NOINDEX --> <div class="banner-hero banner--no-desktop-img banner--no-mobile-img " style=""> <div class="banner-hero__container"> <h1 class="divider"> <span aria-hidden="true" lang="mi">Ngā māngai tāke</span> Tax agents </h1> </div> </div> <div id="content" style="min-height: 155px;" tabindex="-1"> <div class="container"> <div class="row component column-splitter"> <div class="col-xs-12 col-md-7"> <div class="component container no-padding" id="main-content"> <div class="component-content"> <div class="component content"> <div class="component-content"> <div class="field-content"><h2>Top Solutions for Tax Agents</h2> <p><a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/navigation-change-in-myir" class="quick-links-topic">Navigation change in myIR</a></p> <p><a href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/provisional-tax-and-gst-due-date-extension-to-4-november" class="quick-links-topic">Provisional tax and GST due date extension</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/covid-19" class="quick-links-topic">COVID-19 (novel coronavirus) information for intermediaries</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/client-list-reports" class="quick-links-topic">Client list reports</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" class="quick-links-topic">Individual income tax for clients of tax agents</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act/mail-type-code-reference-list" class="quick-links-topic">Mail type code reference list</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" class="quick-links-topic">Managing consolidated groups</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/managing-financial-transfers" class="quick-links-topic">Managing credit transfers</a></p> <p><a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/unfiled-returns-report" class="quick-links-topic">Unfiled returns report</a></p> <p><a href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/managing-client-messages" class="quick-links-topic">Managing client messages</a></p> <p>Tax agents prepare the annual tax returns of income for 10 or more taxpayers. A tax agent can be a:</p> <ul> <li>person in a business where income tax returns are prepared</li> <li>professional that carries out a service</li> <li>Māori trustee.</li> </ul> <p>A tax agent must have a myIR account.</p> <p>The clients of a tax agent can be individuals or entities.</p> <h3>You can register as 1 or more type of intermediary</h3> <p>If you meet the requirements, you can register as more than 1 type of intermediary.</p> <p>For example, ABC Accounts is a registered tax agent but also meets the requirements to register as a bookkeeper. ABC Accounts have clients they only offer bookkeeping services to, who are linked to a different tax agent for some tax types. ABC Accounts registers as a bookkeeper in order to be able to link to the clients&rsquo; accounts without impacting the tax agent link.</p></div> </div> </div> <div class="component container no-padding"> <div class="component-content"> </div> </div> <!--Start RelationshipsBlock--> <div class="relationships-block"> <div class="component link-block"> <h4>Setting up</h4> <nav> <ul class="clearfix quick-links default"> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary " class="topics"> Becoming an intermediary </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary/apply-to-become-an-intermediary " class="tasks"> Apply to become an intermediary </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act " class="topics"> Getting authority to act </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/manage-agency " class="topics"> Manage agency </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts " class="topics"> Linking client accounts </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts/link-to-a-client-account " class="tasks"> Link to a client account </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/gateway-services " class="topics"> Gateway services </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/managing-client-mail-subscriptions-and-alerts-ta " class="topics"> Managing client mail subscriptions and alerts </a> </li> </ul> </nav> </div> <div class="component link-block"> <h4>Ongoing</h4> <nav> <ul class="clearfix quick-links default"> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status " class="topics"> Tax agent status </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/manage-agency/reports-for-managing-your-agency " class="topics"> Reports for managing your agency </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/myir-access-for-tax-agents " class="topics"> myIR access for tax agents </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements " class="topics"> Extension of time arrangements </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/instalment-arrangements-for-clients " class="topics"> Instalment arrangements for clients </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/account-manager-service " class="topics"> Account manager service </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers " class="topics"> Agents Answers </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/key-office-holder/make-a-declaration-of-a-key-office-holder " class="tasks"> Make a declaration of a key office holder </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/file-a-clients-individual-income-tax-return " class="tasks"> File a client&#39;s individual income tax return </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/register-for-stationeryxpress " class="tasks"> Register for StationeryXpress </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/payment-service-providers " class="topics"> Payment Service Providers </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts/registering-a-client-ird-number " class="tasks"> Registering a new IRD number for a client </a> </li> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/correspondence-guidelines " class="topics"> Correspondence guidelines </a> </li> </ul> </nav> </div> <div class="component link-block"> <h4>Closing down</h4> <nav> <ul class="clearfix quick-links default"> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/topics/intermediaries/ending-an-intermediary-status " class="topics"> Ending an intermediary status </a> </li> </ul> </nav> </div> </div> <!--End RelationshipsBlock--> <div class="component container no-padding"> <div class="component-content"> </div> </div> </div> </div> </div> <div class="col-xs-12 col-md-4 col-md-offset-1"> <section class="related-news"> <h4 class="related-news__header">Updates: Tax agents</h4> <ul class="related-news__list"> <li class="related-news__item "> <span class="related-news__date">13 May 2024</span> <a class="related-news__title" href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/2024/2024-iita-end-of-year-process"><span>2024 Individual income tax assessment - end of year process</span></a> <p class="related-news__overview"> From late May to late July, we'll send 'More information' requests to tax agents and their clients. </p> </li> <li class="related-news__item "> <span class="related-news__date">13 May 2024</span> <a class="related-news__title" href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/2024/summary-of-account-not-redirecting-update"><span>Summary of account not redirecting update</span></a> <p class="related-news__overview"> We have resolved the issue where the Summary of account letter was incorrectly being sent to some clients instead of their tax agent. </p> </li> <li class="related-news__item related-news--important-updates"> <span class="related-news__date">08 May 2024</span> <a class="related-news__title" href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/2024/tax-agent-account-management-service"><span>Tax agent account management service</span></a> <p class="related-news__overview"> We are approaching the annual Individual income tax assessment and return filing seasons, and some of the ways we work will change. </p> </li> <li class="related-news__item "> <span class="related-news__date">01 May 2024</span> <a class="related-news__title" href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/2024/update-on-ir3-returns-and-portfolio-investment-entity-income"><span>IR3 returns and Portfolio Investment Entity income - reminder</span></a> <p class="related-news__overview"> This is a reminder not to file any client's IR3 returns until all reportable income has been filed with us, including PIE income information. </p> </li> <li class="related-news__item "> <span class="related-news__date">24 Apr 2024</span> <a class="related-news__title" href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/2024/customers-with-overdue-debt"><span>Customers with overdue debt</span></a> <p class="related-news__overview"> During the last few years our focus was on supporting businesses through COVID-19 recovery. We now want customers with outstanding compliance... </p> </li> <li class="related-news__item "> <span class="related-news__date">22 Apr 2024</span> <a class="related-news__title" href="https://web.archive.org/web/20240514191215/https://www.ird.govt.nz/updates/news-folder/2024/rwt-exemption-applications"><span>RWT exemption applications</span></a> <p class="related-news__overview"> Customers and their tax agents can now apply for an exemption from paying resident withholding tax (RWT) in myIR. </p> </li> </ul> <div class="related-news-link-url-block"> <div class="updates-subscribe-variation"> <a href="/web/20240514191215/https://www.ird.govt.nz/subscription-service/subscription-form" class="subscribebtn"> <i class="fa fa-light fa-envelope"> </i> <span class="subscribe">Subscribe</span> </a> <a class="related-news__link related-news__all-updates" href="/web/20240514191215/https://www.ird.govt.nz/index/news#sort=%40newsz95xpubdate%20descending&amp;numberOfResults=25&amp;f:@computedz95xrole=[Tax agents]">More updates</a> </div> </div> </section> </div> </div> </div> </div> <!--Start RelatedContent--> <div class="component related-content"> <div class="container-fluid grey-bg padding-gutter"> <div class="container"> <div class="row link-blocks-row"> <div class="col-md-4 link-block-related mobile-view-link-blocks col-xs-12"> <div class="component link-block"> <h4>Topics</h4> <ul class="link-block topics"> <li> <a href="/web/20240514191215/https://www.ird.govt.nz/roles/tax-agents/covid-19" title="COVID-19 information for intermediaries"> COVID-19 information for intermediaries </a> </li> </ul> </div> </div> <div class="col-md-4 link-block-related mobile-view-link-blocks col-xs-12"> <div class="component link-block"> <h4>Other Sites</h4> <ul class="link-block external"> <li> <a class="external" title="Stationery Xpress for tax 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