ACCOUNTING RESOURCES

IR1089 helps accountants and tax agents identify possible Common Reporting Standard obligations for their own entities and clients.

IR1090 explains FATCA requirements for reporting New Zealand financial institutions to collect and report United States taxpayer identification numbers.

IR1095 helps you decide whether you are a withholder, whether RLWT must be deducted and what obligations follow.

Use IR1100 to report and pay residential land withholding tax deducted from property transactions.

IR1101 is the seller’s declaration used to determine whether residential land withholding tax should be deducted from a New Zealand residential property sale.

Use IR1102 to claim a repayment of RLWT before the end of your income year when the form’s conditions apply.

IR1103 is used to apply for an RLWT exemption for an eligible land-development business or a qualifying main-home sale.

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

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

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

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

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

IR1123 explains how tax agents use the extension of time dashboard in myIR to review agency and client-list results.

IR1202 explains the tax rules for people who administer the accounts of a Māori authority.

Use IR1203 to apply for Approved Research Provider status under the Research and Development Tax Incentive.

IR1211 notifies Inland Revenue that a company operates an exempt employee share scheme and meets the statutory criteria.

IR1212 reports the value of shares, employee contributions and number of employees receiving grants under an exempt employee share scheme.

IR1220 summarises CRS self-certification duties for account holders and due diligence and reporting duties for New Zealand financial institutions.

IR1226 provides optional worksheets for calculating residential-property deductions under the ring-fencing rules.

IR1240 provides current guidance on eligibility, eligible and ineligible activities and expenditure, approval and claiming for the R&D Tax Incentive.