CINXE.COM

Managing my tax

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<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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/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/20240516035118/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" 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title="Update my details" class="internal "> Updating my details </a> <p> Let us know if your details change. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/make-a-payment" title="Make a payment" class="internal "> Make a payment </a> <p> Learn how and when to pay your tax. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf" title="Getting someone to act on my behalf" class="internal "> Getting someone to act on my behalf </a> <p> You can choose someone to deal with your tax on your behalf. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/associated-persons" title="Associated persons" class="internal "> Associated persons </a> <p> The associated persons rules make sure that your transactions or business deals are taxed correctly, no matter your relationship with others involved in the deal. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/record-keeping" title="Record keeping" class="internal "> Record keeping </a> <p> Keep good business records to help you file your returns and as support if you're audited. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/fixing-mistakes-in-my-return" title="Fixing mistakes in my return" class="internal "> Fixing mistakes in my individual tax return </a> <p> There are different ways you can fix mistakes in your tax returns. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/penalties-and-interest" title="Penalties and interest" class="internal "> Penalties and interest </a> <p> We may charge penalties and interest for late or unpaid tax, and we'll pay you interest if you overpay your tax. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency" title="Debt and insolvency" class="internal "> Debt and insolvency </a> <p> What to do if you're having trouble paying your tax by the due date, or if you have tax debt. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/short-process-rulings" title="Short-process rulings" class="internal "> Short-process rulings </a> <p> You can apply for a short-process ruling if you're unsure of how tax law applies to your situation. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/disputes" title="Disputes" class="internal "> Disputes </a> <p> If you disagree with a decision or assessment we've made, you may need to follow a formal process if we cannot resolve the issue any other way. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/audits" title="Audits" class="internal "> Audits </a> <p> An audit is a check of tax and business records to make sure you've paid the right amount of tax. Read our guides for more information. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/scams" title="Scams" class="internal "> Scams </a> <p> Look out for phone calls, texts, emails or social media posts from people pretending to be us. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/tax-crime" title="Tax crime" class="internal "> Tax crime </a> <p> We help people pay the right amount of tax and claim the right entitlements, and we take action against those who do not. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/unable-to-login-to-myir" title="Unable to login to myIR" class="internal "> Unable to login to myIR </a> <p> You may be able to resolve any issues you have with your myIR login. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/encrypted-emails" title="Encrypted emails" class="internal "> Encrypted emails </a> <p> Learn how to open, view, edit, forward and troubleshoot encrypted emails from us. </p> </li> <li> <a href="/web/20240516035118/https://www.ird.govt.nz/managing-my-tax/overseas-currency-conversion-to-nz-dollars" title="Overseas currency - conversion to NZ dollars" class="internal "> Overseas currency - conversion to NZ dollars </a> <p> Use these exchange rates to convert foreign currency to New Zealand dollars. </p> </li> </ul> </div> </div> <!--End LinkBlock--> <!-- END NOINDEX --> </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: Managing my tax</h4> <ul class="related-news__list"> <li class="related-news__item "> <span class="related-news__date">20 Feb 2023</span> <a class="related-news__title" href="https://web.archive.org/web/20240516035118/https://www.ird.govt.nz/updates/news-folder/2023/recent-weather-events---cyclone-gabrielle-update"><span>Recent weather events - Cyclone Gabrielle 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