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Putting things right: Inland Revenue's complaints procedure

This information is for anyone who is not satisfied with the service provided by Inland Revenue. 'Service' refers to the quality and timeliness of the work performed by Inland Revenue.


There are some instances where you may disagree with how we have assessed your tax or child support. In these instances you may need to follow another disputes process. You can discuss this with one of our customer service representatives.

Inland Revenue's service charter

Our Charter sets out how we will work with you. We aim to provide an exceptionally high level of service and ensure that the principles outlined in our Charter are upheld. If you are not satisfied that we have done this, we want to put things right for you. We can also learn lessons from where things have not gone so well and ensure that we continue to improve our services.

Find out more about our Charter.

Making a complaint

We are committed to treating complaints seriously, dealing with them impartially and efficiently. We want to fix the problem and take steps to ensure it doesn't happen again. Your feedback will help us to improve our processes. To ensure your complaint is effectively resolved we suggest you follow the steps below.

Step One: Talk to us

If you are not satisfied with the service you have received, you have the right to make a complaint. We recommend that the first step is to try to resolve the matter with the officer or area you have been dealing with.

Step Two: Escalation to a Team Leader

Our staff will do their best to resolve your concerns to your satisfaction. However, if you are not satisfied with the solution you receive from our staff at Step One you may take your complaint to the next level and speak to a Team Leader.

Step Three: Contact Complaints Management Service

If we cannot settle your complaint at Step Two, you may contact the Complaints Management Service (CMS). CMS provides an impartial resolution service for customers who have been unable to satisfactorily resolve issues through usual business processes.

How to contact Complaints Management Service

  • Go to our online form to send a complaint through to CMS.
    • (Please note that although this form is secure and you can provide account specific information, we are not able to reply to you via email except with general information.)
  • Phone us on:
    • 0800 274 138 (Monday-Friday, 8am to 5pm)
      Fax: (04) 890 4561
  • Write to us at:
    • Complaints Management Service
      Inland Revenue
      PO Box 2198
      Wellington 6140

Who will look after my case?

Your case will be assigned to a Case Management Officer who will liaise with the area(s) involved with your complaint. We will keep you informed of the status of the review and the outcome. We will also contact you if we require further information.

We want to make it as easy as possible for you to get things put right. When you do contact CMS we will:

  • deal with you in a friendly and professional way
  • treat your complaint seriously
  • do our best to sort things out quickly and equitably (keep you informed), and
  • not treat you differently from other people just because you have made a complaint.

How long will my complaint take to resolve?

The length of time to resolve a complaint will vary depending on its complexity. Your Case Management Officer will discuss this with you.

Where to next

If, after following Steps One, Two and Three, you are still not satisfied with the way that your complaint has been handled, you may contact the Commissioner's Office asking for a review of your case:

The Office of the Commissioner
PO Box 2198
Wellington 6140
Phone (04) 890 1846

If, after all of the avenues above have been exhausted, you are still unhappy, you may ask the Office of the Ombudsmen to undertake an investigation. The Ombudsmen will usually expect you to have tried to resolve the issue with us first.

Go to the Office of the Ombudsmen's website.