Completing a Tax code declaration (IR330)
If you're an employee working for salary or wages, or a self-employed contractor receiving schedular payments (formerly known as withholding payments) you must:
- complete a Tax code declaration (IR330) if:
- you start a new job
- your situation changes and you need to change your tax code
- you've repaid your student loan in full, or
- you start or stop being eligible for the independent earner tax credit
- you already have a job and you think your tax code is wrong (you may need to ask your employer which tax code you're on).
- give the completed and signed form to your employer, who will update your tax code.
What happens if you don't complete an IR330?
If you don't complete an IR330, your employer will deduct PAYE (pay as you earn) or schedular (formerly withholding) tax, using the no notification (formerly no declaration) tax rate. For PAYE the no notification rate is 46.7 cents in the dollar (including ACC) which is a much higher tax rate than usual.
Choosing the correct tax code
For help choosing the correct tax code, use our decision tree to work out your tax code.
Your responsibility
It's your responsibility to ensure your employer has the correct tax code for you. If you choose the wrong tax code, you may not pay enough towards your tax and student loan obligations (if applicable) and could end up with a tax and/or student loan bill at the end of the tax year. If you use the wrong tax code we can write to your employer and ask them to change it.
If your employer uses the wrong tax code without you knowing, you'll still need to pay if you receive a bill at the end of the tax year.
If you're on the wrong tax code we'll write to your employer requesting them to change it to the correct code.
Find out more
Work out your tax code
Find out about tax codes
Date published: 13 Mar 2009
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