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COVID-19 - Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Inland Revenue has been given greater flexibility to modify timeframes or procedural requirements for taxpayers who are impacted by COVID-19.

There is a new discretionary power in the Tax Administration Act 1994 to allow Inland Revenue to extend due dates and timeframes, or to modify procedural requirements set out in the Revenue Acts. This could include, for example, extending deadlines for filing tax returns and paying provisional and terminal tax.

The power is time-limited for a period of 18 months and will apply to businesses affected by COVID-19.

You can find further information on the scope of the power and how you can raise an issue to be considered at the link below.

COVID-19 Response variations