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IR712 applies for a status ruling after a tax law referred to in an existing private or product ruling is amended or repealed.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

