Income tax for individual clients of tax agents

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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/20240515221227/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/20240515221227/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/20240515221227/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'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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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/20240515221227/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> 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href="/web/20240515221227/https://www.ird.govt.nz/roles/tax-agents/client-list-reports"> Client list reports </a> </li> <li class="rel-level2 "> <a title="File a client's individual income tax return" href="/web/20240515221227/https://www.ird.govt.nz/roles/tax-agents/file-a-clients-individual-income-tax-return"> File a client's individual income tax return </a> </li> <li class="rel-level2 active"> <a title="Income tax for individual clients of tax agents" href="/web/20240515221227/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents"> Income tax for individual clients of tax agents </a> </li> <li class="rel-level2 "> <a title="Managing consolidated groups" href="/web/20240515221227/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups"> Managing consolidated groups </a> </li> <li class="rel-level2 "> <a title="Financial transfers" href="/web/20240515221227/https://www.ird.govt.nz/roles/tax-agents/managing-financial-transfers"> Financial 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Tax agent status </a> </li> <li class="rel-level2 "> <a title="Account manager service" href="/web/20240515221227/https://www.ird.govt.nz/roles/tax-agents/account-manager-service"> Account manager service </a> </li> </ul> </li> </ul> </nav> </div> </div> </div>  </div> </div> <div class="container-fluid"> <div class="row"> </div> </div> </div> </div> <div class="col-md-8 col-full-width content-padding"> <div class="component row-splitter"> <div class=" title-in-mobile container-fluid"> <div class="row"> </div> </div> </div> <div class="component container"> <div class="component-content"> </div> </div> <div class="component container no-padding" id="main-content"> <div class="component-content"> <div class="component container no-padding"> <div class="component-content"> <div class="component content"> <div class="component-content"> </div> </div> <div class="component content"> <div class="component-content"> <div class="field-content"><p>We start issuing more information request letters from late May. You have 45 days from the issue date to complete more information requests. If you have an extension of time (EOT), you have until 31 March of the following year.</p> <p>If you have clients who need their income tax or Working for Families (WfF) assessment, or both, to be finalised promptly, you should do 1 of the following.</p> <ul> <li>Make sure you send any Adjust your income – IR215 forms before finalisation</li> <li>Complete the income tax assessment by confirming the pre-populated information or by providing more information if appropriate.</li> <li>Encourage your client to complete their income tax assessment themselves in myIR.</li> <li>Delink the client before we issue the more information request so that we deal with the client directly.</li> </ul> <p>If your clients contact us, we will:</p> <ul> <li>direct any questions about the income tax process to you as their tax agent</li> <li>delink them if they ask us to and tell them to let you know.</li> </ul> <p>You must not relink the client without a new Authority to act.</p> <h2>Issuing of the Income tax - more information request</h2> <p>We’ll start issuing more information request letters from late May until the end of July.</p> <p>We’ll also issue letters for WfF customers and their partner(s) from the end of May.</p> <p>We’ll issue any remaining Income tax - more information request letters at the end of July.</p> <p>If your client mail is being redirected for income tax, this letter will be sent to you. Otherwise, it will go directly to your client.</p> <h2>Income tax - more information request</h2> <p>All linked clients of a tax agent who get ‘reportable income’ will get an ‘Income tax – more information request’. IR3 filers and clients with no reportable income will not get letters.</p> <p>Reportable income includes:</p> <ul> <li>salary and wages (or other PAYE income)</li> <li>schedular payments</li> <li>Leave Support Scheme (LSS)</li> <li>investment income, such as interest, dividends, or Māori authority distributions</li> <li>employee share scheme benefits</li> <li>income from portfolio investment entities (PIEs)</li> <li>losses carried forward from a previous year.</li> </ul> <p>Any reportable income a third party sends us will pre-populate into the more information request notice. </p> <p>You or your client must review this information, add any additional income and expenses, and complete the assessment. You'll need to complete it within the timeframe, which is 1 of the following:</p> <ul> <li>45 days after the date of issue</li> <li>31 March of the following year if the client has an EOT.</li> </ul> <p>The letter and your 'Unfiled returns report' will confirm the date to complete it by.</p> <p>If we do not hear from you within the timeframe, we’ll assume we have the right information and complete the income tax assessment.</p> <p>When it’s completed, you’ll get an income tax assessment notice.</p> <h2>Linking and delinking timeframes </h2> <p>After we issue an Income tax - more information request letter, we cannot change the complete-by date. The letter and your 'Unfiled returns report' will confirm the date we need the information by. If you:</p> <ul> <li>link after we issue the letter, you have 45 days from the issue date to complete it</li> <li>delink after we issue the letter, your client has until 31 March of the following year to complete it.</li> </ul> <p>If you delink after we’ve issued the letter, remind your client to complete their assessment or we will hold it until 31 March the following year.</p> <h2>Working for Families assessments</h2> <p>You may need to prioritise clients who rely on their WfF assessment each year.</p> <p>The entitlement depends on family income – we cannot complete the end of year square-up until after your client’s income tax assessment(s) are done. If there are associated partners their assessments should be completed too. The WfF section of your client list report shows clients who are registered any of the following:</p> <ul> <li>the principal child carer</li> <li>a partner</li> <li>an ex-partner.</li> </ul> <h2>IR3 Income tax return filer and now only has reportable income</h2> <p>You can still file the IR3 electronically. If you’re filing in myIR, record that income type as $0.00.</p> <p>After you’ve filed the return in myIR go to the 'More' link in your client’s Income tax account, choose 'My income sources' under the 'My income' heading and add a cease date to the other income sources. This action will stop us selecting the client for an IR3 the following year.</p> <p>If your client qualifies for any write offs only available to qualifying individuals (not IR3 filers), contact us to have the year’s assessment changed.</p> <p><a href="https://web.archive.org/web/20240515221227/https://www.taxtechnical.ird.govt.nz/tib/volume-31---2019/tib-vol31-no4" class="quick-links-external">Tax Information Bulletin - Vol 31 No 4 - May 2019</a></p> <h2>Changing and completing an Income tax - more information request</h2> <p>You can update details in myIR and the gateway income tax service. The returns service (gateway services) lets you to change and complete a more information request.</p> <p>If you need to file an IR3 for a customer with a pending Income tax - more information request, you can file this through the income tax return service in your software. We no longer need to intervene. </p> <p>We will replace the pending assessment with the IR3.  You should only do this when you have non-reportable income to add (for example rent or self-employed income), otherwise just complete the existing assessment.</p> <p>Where a client has a completed automatically issued income tax assessment, you will need to 'amend' the assessment, regardless of the income type (eg. interest/rent) you’re changing. </p> <p>If you do not use 'amend', you cannot submit the change. Instead, you’ll get an error message advising of a duplicate assessment. In this case you’ll l need to amend the assessment in myIR.</p> <p>If you are trying to change and confirm reportable income, your software needs to have 'CALC' functionality. If you don't have 'CALC', you will need to use myIR to complete the assessment.</p> <p>If you do not know if your software has 'amend' or ‘CALC’ ask your software provider.</p> <p>You can make sure that your client receives an IR3 return in future years by adding their other income sources in myIR.Go to the 'More' link in your client’s income tax account and:</p> <ul> <li>choose 'My income sources' under the 'My income' heading</li> <li>add the other income sources.</li> </ul> <h2>Updates and amendments</h2> <p>If you need to change assessments for clients with only reportable income, you can update their income tax assessment details in myIR. If you do this before the terminal tax due date, your client will get a new assessment and we will not charge penalties or interest.</p> <p>If your client has a refund because of the original assessment, they have until the terminal tax due date to repay it. If they pay by the due date, we will not charge any penalties or interest.</p> <p><a href="https://web.archive.org/web/20240515221227/https://www.taxtechnical.ird.govt.nz/tib/volume-31---2019/tib-vol31-no4" class="quick-links-external">Tax Information Bulletin - Vol 31 No 4 - May 2019</a></p> <h2>Client contact details and refunds</h2> <p>Please ensure all client contact details are kept up to date. You can manage this in myIR.</p> <p>So that we can process refunds faster, please keep client bank account details up-to-date. You can update them in myIR or when you file their income tax return. Or, you can use the refund redirect option if you hold written authority to receive client refunds and operate a disbursement account.</p> <p>If you want to set up a disbursement account to receive client refunds, please contact your account manager.</p> <p>You must not add your own agency bank account to the client's account.</p> <h2>Adding a client’s bank account in myIR</h2> <p>To add a client bank account, use the 'Update refund bank account' service in myIR. Go to 'More' in the client's income tax account.</p> <p>If you cannot see the 'Update refund bank account' link, contact your agency administrator to update your access permissions. You need to have 'Full account' access to add or edit a refund bank account.</p> <h2>Redirecting client refunds</h2> <p>To redirect refunds for an existing client, go to the 'Delink or manage links' section in myIR. Under the refund options choose 'Client' and this will change to 'Tax agent'. Submit your changes. For new clients, choose 'Refunds to tax agent' in the redirect section when linking.</p> <h2>Investment income</h2> <p>To update investment income percentages for future years in myIR go to the 'More' link in your client’s income tax account and choose 'Update investment percentage' under the 'My income' heading.</p> <p>The percentage split will remain until it is updated again by you or your client.</p> <p>The update will only be to the individual’s ownership percentage. Other account holders will still need to update their details.</p> <h2>When PIE income is included</h2> <p>Income from a portfolio investment entity (PIE) is included in the:</p> <ul> <li>income displayed in myIR</li> <li>summary of income</li> <li>automatic income tax assessment or individual income tax return - IR3.</li> </ul> <p><a href="https://web.archive.org/web/20240515221227/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/income-from-portfolio-investment-entities-pies/portfolio-investment-entities-for-new-zealand-residents" class="quick-links-topic">Portfolio investment entities for New Zealand residents</a></p></div> </div> </div> <div class="component container no-padding"> <div class="component-content"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> </div> </div> <div class="container-fluid"> <div 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