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Make payments to Inland Revenue: When to pay

Due dates for payments

We let you know the last day for payment whenever we send you a return or statement. Penalties are charged on amounts that are paid late or become overdue.

Child support payments are due on the 20th of each month. Your first payment may be on a different date. It is due 30 days from the date we send you your first notice of assessment.

You can make payments up to and including the due date. You could make regular payments (for example, weekly or monthly) rather than a lump sum right before the due date. Automatic payments are an easy way to do this. When a due date falls on a weekend or public holiday, we will still accept your payment without charging a penalty if it is handed in or posted on the next working day.

 


Date published: 08 Feb 2005

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