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About this service
This service allows customers who are claiming the R&D tax credit on their income tax return to submit their supporting detailed statement online. In order to submit a detailed statement you'll need to register for online services, and log in through myIR Secure Online Services.
When to use this service
Use this service when you wish to complete a detailed statement, in support of a claim for an R&D tax credit on your 2008-09 tax return.
Tax agents: To file a detailed statement on behalf of a client, you must upgrade your online services user ID to access your client's detailed statement. For help, ask the online services support person or administrator in your office, or contact the R&D tax credit team.
- To claim the R&D tax credit, you must submit a detailed statement online.
- In most instances, the last date for submitting a detailed statement was 30 April 2010. However, if you have not already made an R&D tax credit claim in your 2009 income tax return you may still be able to make a claim. Find out more.
- Registering for myIR Secure Online Services does not mean pre-approval or eligibility to claim the R&D tax credit.
- You must file both an annual income tax return and a detailed statement to claim the tax credit. The detailed statement must be filed no later than 30 days after the due date for the income tax return.
- The income tax return must include the total amount of R&D tax credit claimed. In the supporting detailed statement, you must provide details of the eligible R&D activities undertaken and the eligible expenditure and/or depreciation incurred during the period.
Before you begin
- You can download the complete help information for the detailed statement as a PDF or RTF file, or you can access specific sections of the help information while you are completing the statement, by selecting the help (?) icons.
- Learn how to avoid some of the most common errors when claiming the R&D tax credit.
What you will need
- your business IRD number - if you don't have this, call us on 0800 377 774
- your business address and contact details
the following descriptive information relating to your individual projects:
- What new knowledge, materials, products, devices, processes or services does the eligible R&D aim to produce?
- What eligible R&D activities were undertaken to meet this objective?
- What is the scientific or technological uncertainty that the eligible R&D seeks to resolve?
- What appreciable element of novelty does the eligible R&D contain?
for each of the projects and a consolidated project, you will also be asked to identify eligible expenditure broken down into:
- employee remuneration
- training, recruitment, relocation and travel
- depreciation loss
- cost of materials incorporated into prototypes
- net cost of items transformed
- research contracts.
for each project, you will be asked to:
- estimate the percentage of total employee remuneration that was spent on support activity
- identify how much of the total eligible expenditure was spent on internal software development
- identify how much of the total eligible expenditure was spent on R&D conducted outside New Zealand.
After you finish
When you've submitted your detailed statement, an electronic receipt, confirming that your detailed statement has been received by Inland Revenue's systems, will display.
This service may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.
Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.
You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.
There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.
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