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We’ve had some questions asking about the ways that transfers are handled and processed in myIR. To try and address some of these questions, here is a brief explanation of how transfers work in our new system.

For a tax agent to request a transfer from a client, they will need to be linked to the client and be granted Full account access account permissions to the client list for the current location of the credit. The tax agent, however, does not need to be linked to the recipient of the transfer.

If the credit is going to an associated person, the effective date of the transfer will be the best effective date rather than the date the transfer is requested.

Requesting a transfer does not necessarily mean that we’ll move the credit as requested. When there are higher priority periods or accounts which the credit should go to, the credit will instead follow our automated offset rules.

To prevent a tax agent’s employees from being able to access their personal account information, tax agents linked to themselves are not treated as a client. This means that they cannot perform tax agent specific functions - such as financial transfers - on their own IRD number.

There are a few other instances where the transfer will not be processed. If this occurs, one of the two following error messages will be displayed.

Error: No credits available to transfer

This error may display if:

  • there is no assessment in a period, so the credit is locked
  • there is a credit lock, or account halt, on the period
  • the credit arose from a write-off or remission
  • there is a refund created earlier that day which is pending release.

Error: Client not available for this service

This error may display if:

  • the transfer is being requested from the tax agent’s own IRD number
  • the tax agent is not linked to the client
  • the tax agent is linked, but does not have Full account access to the client list where the account is linked
  • the client or the client’s account:
    • is ceased or deceased
    • is under investigation or special audit
    • is a corporate customer
  • the client is insolvent by way of bankruptcy, liquidation, voluntary administration, or has been struck off.
  • Where applicable, the same restrictions and error messages will apply to the destination period.

    If a destination client is not available to be transferred to, we will continue to process and release a refund from the source client.