Linking and delinking clients

How to link and delink clients to your agency

When registering as a tax agent, you must link your clients to your agency. When you cease to act on behalf of a client you must delink them. Find out about the benefits and how to use INFOexpress (phone service) and Client maintenance (online service) for client linking and delinking.

You can link a client by:

• completing a Client linking or delinking (IR795) form
• through INFOexpress (automated phone service) or
• through Client maintenance (online service for updating client details).

Here we explain:

• what you achieve by linking your clients
• how to link or delink clients - either online, by phone, or by paper form 
• how to deal with privacy issues for clients who are not linked, and
• how to link custodial or non-custodial parents as clients.

What do you achieve by linking your clients?

Linking clients to your tax agency will:

• automatically apply an extension of time to the income tax returns of the majority of your clients - see the Extension of time arrangements (IR9XA) guide
• allow you to choose whether Inland Revenue mail goes directly to you or to your client
• prevent mail from going to your client's previous agent
• provide access to information about the client for linked tax types
• credit returns filed by you to your filing statistics.

How to use Client maintenance for client linking or delinking

To register for Client maintenance, you need to first:

• be registered to use the Look at account information online service, and
• register to use the Client maintenance online service - under Online Services, on the left-hand navigation bar click "Apply for other services", then follow the process. After applying for the Client maintenance service, you need to log out of Online Services; the next time you log in to Online Services, Client maintenance will be available for you to use.

To link or delink clients to your agency, you need to:

• hold signed approvals for each client that you want added to your client list
• log in to Online Services, using your tax agent UserID and password
• select the Client maintenance online service
• choose either "Link a client" or "Delink a client"
• follow the three-step process to link or delink your client - you will need to enter the client's name, IRD number, tax type/s for linking/delinking and the address for Inland Revenue correspondence
• if you make a mistake, you can press "Go back" to change information on previous screens
• after you have reviewed the information to be submitted, press "Send to Inland Revenue" and the link or delink will be immediately updated, and a confirmation page displayed.

How to use INFOexpress for client linking or delinking

To link clients to your agency, you need to:

• hold signed approvals for each client that you want added to your client list
• phone the tax agents' INFOexpress line on 0800 456 678
• enter your agency IRD number followed by the hash ("#") key
• select '"1" for client enquiries (if you are linking yourself to an agency list, select "2" for master account enquiries)
• enter you PIN number followed by the hash ("#") key
• select '3' from the main menu for brochures or forms, client printout, client linking and delinking, or new PIN
• select "4" to link or delink clients
• INFOexpress will prompt you to select linking or delinking - enter the client's IRD number and the linking options that suit you and your client.

If you select to link or delink a client for all tax types, INFOexpress will link or delink all tax types that client is registered for.

If you are unable to link or delink a client, INFOexpress will give you further options.

How do you use the form for client linking or delinking

To link clients to your agency, you need to:

• hold signed approvals for each client that you want added to your client list
• complete a separate IR795 for each client
• write your agency details on the first IR795 and securely staple the other forms to it
• number each IR795 in the top right-hand corner.

To delink a client from your agency you do not need signed approval from the client.

You can download the Client linking or delinking (IR795) form or order it by calling INFOexpress.

If a client transfers to another agent

When this happens, you don't need to delink the client. 

We will automatically transfer the client's details to their new agent when the new agent links the client and delink them from your agency list at the same time.

Privacy issues for clients who are not linked

If you wish to discuss information about a client who is not on your client list, you must provide us with their written authority to do so. For example, you might fax us a letter in which your client gives you this authority.

Without this authority, the Privacy Act 1993 and the Tax Administration Act 1994 prohibit us from discussing this client.

Non-custodial or custodial parent tax types

You can't link clients for the non-custodial parent (NCP) or custodial parent (CPR) tax types. The client must provide written authorisation by writing to Inland Revenue Child Support. Written authorisation can be either a letter or a completed Elect someone to make child support enquiries on your behalf (IR146) form. Please note that you will only have authority to enquire about your client's account.

Date published: 11 Jul 2006

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