What happens if you need to file an IR3 return

By the end of April

What we do

We send you the change of circumstances (COC) letter.

What you need to do

• If you received your COC letter, check whether it is correct.
• If you haven't received your COC letter by the end of April, call us on 0800 227 773 and request one. We will send it to you within three to four working days. You can call us:
  • Monday to Friday from 8am to 8pm, and
  • Saturday from 9am to 1pm.

By the end of May

What we do

If you filed an Individual tax return (IR3) with us last year, we will automatically send you an IR3 form.

We will also send you a summary of earnings (SOE) if you:

• need to complete an IR 3, and
• have received salary, wages, schedular payments (formerly withholding payments), benefits or taxable pensions.

The SOE is our record of your earnings and tax paid for the tax year. It contains:

• income and deduction information from your employer(s) or benefit payer(s), and
• the amount of the ACC earners' levy paid.

This information helps you to complete your IR3.

What you need to do if you received your SOE

Check whether it is correct.

If everything is correct

If everything is correct, you don't need to contact us.

If you need to make changes

If you need to make changes, then:

• amend your SOE accordingly, and
• attach your amended SOE and any additional pages to page 3 of your individual tax return (IR3).

What you need to do if you haven't received an SOE or IR3

• If you need an SOE and haven't received one, please request one online.
• If you haven't received an IR3 form, you can either complete one online or call us to request one.

By 7 July

What you need to do

You'll need to complete an IR3 to declare your income, if you:

• are self-employed
• earn business or rental income
• earn income that is not taxed at source, or
• earn overseas income.

Make sure you:

• include income from all sources, and
• work out the tax on your total taxable income.

You can complete your IR3:

• online
• on-screen, then print it out and post it to us, or
• on a paper form and post it to us.

What we do

Within 10 weeks after you filed your IR3 with us, we will send you a:

• return acknowledgement notice, and
• notice of assessment, if we amended the details in your IR3 return.

We will also tell you whether you have a tax refund or tax bill.

Nominate someone else to act on your behalf

You can authorise another person to help you with your tax affairs. Your nominated person will have access to your personal information and can act with us on your behalf, so you will need to make sure they are someone you trust.

Find out more

• Check your change of circumstances (COC) letter
• Individual income tax: Personal tax summaries
• Individual income tax: Income tax returns
• Individual income tax: Understanding your IR3 assessment
• Find out about: Nominate someone to act on your behalf

Next steps

• Tell us about changes in your family or income 

Date published: 15 Jul 2008

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