Managing my tax

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ACCOUNTING RESOURCES

ALL A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

IR328

2026–2027 Tax due date calendar

IR328 lists key filing and payment dates for the period from April 2026 to March 2027.

IR735

Application for determination relating to financial arrangements

Use IR735 to apply for a taxpayer-specific determination under the financial arrangements rules.

IR713

Application for private ruling

Use IR713 to apply for a private ruling on a proposed, current or completed arrangement.

IR714

Application for product ruling

IR714 applies for a binding product ruling about a promoted arrangement involving multiple potential participants.

IR712

Application for status ruling

IR712 applies for a status ruling after a tax law referred to in an existing private or product ruling is amended or repealed.

IR397

Application to register security or securities for approved issuer levy (AIL) or zero-rating

Use IR397 to register each security or class of securities for AIL or zero-rating.

IR401

Appoint an executive office holder to act on your behalf

IR401 appoints an executive office holder to manage specified Inland Revenue matters for an organisation.

IR395

Approved issuer levy (AIL) guide

IR395 explains approved issuer levy treatment for interest paid to non-resident lenders and the related registration and payment rules.

IR396

Approved issuer levy (AIL) – payer election

Use IR396 to elect approved issuer levy status and, if needed, register one security.

IR586

Automatic payment authority

Use IR586 to authorise regular automatic payments from your bank account to Inland Revenue.

IR715

Binding rulings

IR715 explains private, product and status rulings, when Inland Revenue can issue them and how to apply.

IR820

Certificate of confidentiality

Individuals outside the Revenue Officer role who obtain access to revenue information use IR820 to certify their confidentiality obligations.

IR297A

Computer-assisted audits

IR297A explains how Inland Revenue may use electronic accounting data during an audit and what this means for a business.

IR1259

Credit transfer rules

IR1259 explains when a tax credit is offset or transferred and how the transfer’s effective date is determined.

IR432

Declaration of an amalgamation

Use IR432 to notify Inland Revenue of a company or building society amalgamation.

IR625

Declaration supporting a refund application for a deceased person

Use IR625 when applying for a tax refund owed to a deceased person and you fall within an eligible recipient category.

IR590

Disclosure of financial position

IR590 provides Inland Revenue with a detailed snapshot of an individual’s household, income, expenses, assets and liabilities.

IR776

Disputing an assessment

IR776 explains the steps and time limits for disputing an Inland Revenue assessment.

IR494

Election to form a consolidated group

Use IR494 when eligible companies elect to form a consolidated group for tax purposes.

IR473

Election to form an imputation group

Use IR473 to elect to form an imputation group and nominate the company that will represent the group.

IR920

Employer linking to PAYE intermediary

Use IR920 to ask Inland Revenue to link an employer to a PAYE intermediary or payroll bureau.

IR10

Financial statements summary 2026

Use IR10 to summarise the 2026 financial statements of a business when the relevant income tax return requires it.

IR730

GST on property transactions

IR730 summarises GST treatment when buying or selling land and other property.

IR238

Have you changed your name, address, or phone number?

Use IR238 to tell Inland Revenue about changes to your name, address, phone number or email when you are not updating the details in myIR.

AD164

Household Expenditure Guide

AD164 summarises common New Zealand household living costs and helps IRD assess non-discretionary expenditure when collecting debt.

IR297

Inland Revenue audits

IR297 explains what happens during an Inland Revenue audit and the information and records a taxpayer may need to provide.

IR10G

IR10 guide

Use IR10G to complete the Financial statements summary – IR10.

IR595

IRD number application – individual currently in New Zealand

Use IR595 to apply for an individual IRD number if you are currently in New Zealand.

IR742

IRD number application – offshore individual

Use IR742 to apply for an individual IRD number if you are not in New Zealand.

IR596

IRD number application – resident non-individual

Use IR596 to apply for an IRD number for a New Zealand resident non-individual entity.

IR496

KiwiSaver partial withdrawal for foreign superannuation tax – calculation sheet

IR496 calculates the KiwiSaver amount available to cover income tax and student-loan obligations on a foreign-superannuation lump sum.

IR1109A

Linking clients – bookkeepers and PAYE intermediaries

IR1109A explains how bookkeepers and PAYE intermediaries link clients and transfer them between client lists in myIR.

IR1109B

Linking clients – payroll bureaus and other intermediaries

IR1109B explains how payroll bureaus and other intermediaries link clients and transfer them between client lists in myIR.

IR1109C

Linking clients – tax agents

IR1109C explains how tax agents link clients and transfer them between client lists in myIR.

IR1104

Manage agency

IR1104 explains how intermediary owners and administrators manage staff access, client-list security and mail subscriptions in myIR.

IR1110

Managing your myIR account

Use IRD’s maintained public help pages for current myIR account management instructions.

IR378

Model cashbook

IR378 is a model cashbook for GST-registered businesses using the payments basis.

IR770

Notice of proposed adjustment

Use IR770 to formally dispute a tax assessment or certain Inland Revenue decisions.

IR771

Notice of Response

Use IR771 to reply when Inland Revenue sends a notice of proposed adjustment and you disagree.

IR1036

Payments made to entertainers – your tax responsibilities

IR1036 explains when a person hiring bands or entertainers must deduct tax from their payments.

IR240

Penalties and interest

IR240 explains the penalties and interest that may apply when a return is not filed or tax is not paid on time.

IR713A

Private ruling on transfer pricing – additional declaration

Use IR713A with IR713 when applying for a private ruling on a transfer pricing arrangement.

IR714A

Product ruling application by promoter – statutory declaration

A promoter applying for a product ruling completes IR714A as the statutory declaration accompanying IR714.

IR984

Proof of a fully functional New Zealand bank account

IR984 describes acceptable evidence that an offshore person has a fully functional New Zealand bank account for an IRD number application.

IR281P

Property voluntary disclosure

IR281P is used to disclose tax that may have been underpaid on a property sale.

IR280

Putting your tax returns right

IR280 explains how to correct return errors and make a voluntary disclosure to Inland Revenue.

IR1008

Record keeping – checklist

IR1008 explains the legal and practical benefits of good business records and lists common records to retain.

IR282

Statement in support of a tax position

Use IR282 to explain and support a tax position taken when determining the tax payable in a return.

IR773

Statement of position

Use IR773 to respond to a disclosure notice and finalise arguments in a tax dispute.

IR599

StationeryXpress tax agent registration form

Use IR599 to register a tax agent or agency for the StationeryXpress ordering service.

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