The tax year is from 1 April to 31 March. After the end of the tax year, we work out if you’ve paid the right amount of tax, if you have tax to pay, or if you're due a refund.
Sometimes we need more information from you to work this out, particularly if you get payments from Working for Families. You can avoid delays by checking your details are up to date with us.
What you need to do based on your situation
Whether you need to provide more information to us or not, is based on your situation.
If you receive Working for Families payments
We send out most assessments by 7 June, however if we need more information it may take until 31 July. If the information is right, there’s nothing you need to do. You’ll need to contact us if the information is wrong.
You can do this in myIR.
If your employer sorts your salary and wages
If you haven’t heard from us, this means we don’t need more information about your income from you and you should receive your income tax assessment by 7 June in myIR or later by post.
If you’ve also received income that hasn’t been taxed yet, you will need to let us know and file an IR3 tax return.
What happens at the end of the tax year
If you have untaxed income, you will need to file an IR3
You’ll need to let us know about any income you’ve earned that has not had tax deducted by filing an IR3.
Returns are available to file from 1 April. If you use myIR, we'll email or text when your return is in your myIR and ready for you to file. If you do not use myIR, we'll send you a paper return by early April.
Individual income tax return - IR3
If you have a tax agent, get in touch with them first as they may file on your behalf.
Common situations and what to expect
Look at these examples to find out what you need to do at the end of the tax year.
Melissa – gets Working for Families
After the end of the tax year, around June or July, we’ll send Melissa an income tax assessment. This will ask her to check the information we have about her income and family.
We don’t need to hear from Melissa if the information is right. She will need to contact us if it’s wrong.
For Melissa, if either her Working for Families or income tax assessment is a refund and the other is a bill, we will use the refund to pay the bill. She may still have a remaining bill to pay or refund after this.
Steve – employed with no other income
Steve's employed, with a regular salary and no other income.
His employer passes on his salary and wage information to us, so Steve can relax.
By the end of June, we'll let him know his income tax assessment is ready in myIR or send it to him in the post. It'll show if he's paid the right amount of tax, owes more, or is due a refund.
Alex – employed and a contractor
Alex is employed with a regular salary and does some contracting work with an art gallery.
We’ll be in touch by the end of June for more information so we can issue her income tax assessment. Alex can crack on with that masterpiece in the meantime.
Henry – self-employed
Henry's a self-employed farmer.
He'll get an IR3 tax return in myIR or in the post by early April. This will show any income information we do have. Henry needs to add details of any untaxed income, as well as expenses to claim. Henry must file his return with us by the 7th of July.
If Henry has a tax agent, he should contact them first to arrange filing.