About this resource

This factsheet explains AIM, who may use it and how it can help businesses with changing or seasonal income.

How to use it

Keep accounting records up to date in AIM-capable software so provisional tax instalments are based on current results. Confirm current eligibility and software requirements before choosing AIM.

Related forms and guides

• Provisional tax guide (IR316)
• Provisional tax options (IR289)
• GST and provisional tax (IR235)

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