ACCOUNTING RESOURCES

IR356 explains the tax responsibilities of IR56 workers who pay their own PAYE from salary or wages and are not self-employed.

IR358 shows tax intermediaries how to use Inland Revenue’s 0800 456 678 self-service line.

Use IR359 to register as an IR56 worker; registration can also be completed online in myIR.

IR361 gives an overview of New Zealand income tax issues that may arise when buying, selling or otherwise dealing with property.

IR365 helps businesses decide whether GST registration is required or optional.

Use IR372 to calculate GST adjustments for a GST return and retain the supporting calculations with your records.

IR373 is completed when a creditor sells a GST-registered debtor’s goods in satisfaction of debt and must account for GST.

Use IR374 when an eligible group representative applies to register a GST group.

IR375 explains GST registration, filing, records, adjustments, supplies and cancellation for GST-registered businesses.

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

Use IR380 to register as an NRWT payer when paying non-resident passive income.

Use IR386 to request an NRWT refund or certification of NRWT paid for a non-resident recipient.

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

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

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

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

Use IR407 when the imputation or dividend withholding payment ratio of a subsequent dividend differs from the benchmark dividend.

IR409 April 2026 explains employer FBT obligations, valuations, calculations and returns.

IR417 April 2026 calculates the alternate-rate FBT amount for quarterly filers.

Use IR420 to file a quarterly fringe benefit tax return.