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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Exploring alternatives to the late payment penalty scheme

This study "Exploring alternatives to the late payment penalty scheme" looks at the potential alternatives for the current late payment penalty regime and looks at whether additional compliance tools could be implemented to support increased tax compliance.

Identifying sanction thresholds among SME tax debtors: An overview

This report "Identifying sanction thresholds  among SME tax debtors: an overview"  reviews our current financial sanctions for the late payment of tax and explores the factors underlying why a taxpayer might not pay on time. The reports also presents several non-monetary sanctions that may effectively encourage small and medium sized enterprises (SME's) to comply.

Last updated: 28 Apr 2021
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