Introduction to EOT

For various reasons, clients of tax agents are allowed an extension of time (EOT) in which to file their income tax returns. We allocate an EOT status indicator (code) to each of your clients.

EOT requirements

There are four sets of targets related to EOT: standard targets which specify the percentage of returns that must be filed throughout the year, E-File targets for agents who make high use of E-File, late balance targets and negotiated personal targets where there are genuine reasons for late filing.

Exceptions to filing targets

Different rules apply to new clients who have returns outstanding for two or more years as they aren't entitled to an automatic EOT for the current year.

Return filing - lack of information

If a client is late providing you with all the necessary information to complete their returns, you can issue a reminder through INFOexpress. We may delay further action after the return due date for those clients who have been unable to comply due to exceptional circumstances, eg pending legal proceedings. You may request the withdrawal of a client's EOT.

Filing performance

After each target date we'll send you a report detailing your filing performance, broken down by return type. If you don't meet your filing targets, we may supervise your EOT arrangements.

Removing a tax agent's EOT

If your performance is below a certain level at the end of the tax year and doesn't improve during the following year, we may remove your EOT. EOT may be re-instated for a subsequent tax year. Returns outstanding after 31 March will be subject to enforcement action.

Maintaining your client list with Inland Revenue

We can only discuss information about clients for whom you hold signed approval and who are on your client list as maintained with us. You can link and delink clients from your agency list using INFOexpress or by completing a Client linking or delinking (IR795) form, though there are some exceptions to this. You must link new clients immediately and tell us promptly if a client changes their address.

Maintaining tax agents' details with Inland Revenue

You can make changes to your agency details via the tax agents' line or by using the relevant form. This includes setting up separate client lists for each partner, adding partners and changing your IRD number. If you change your IRD number, your E-File software package must be updated.

Date published: 07 Jul 2009

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