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Forms and guides
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Forms and guide with numbers in range: 300 - 399

Number Title and summary

Schedule of beneficiary's estate or trust income

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-complying trust.


Branch equivalent tax account return

A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).


Provisional tax estimation

Use this form to estimate or re-estimate your provisional tax. This service can be completed online.


Buying and selling residential property

This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice.


I have bought and resold a property at a profit. Do I have to pay tax?

This guide tells you how to work out if you should pay tax on a property sale. If you require further information we recommend you talk to a tax advisor or an accountant. This guide isn't intended for builders, developers or dealers.


Business cessation

Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your myIR Secure Online Services account or call us on 0800 377 774.


Provisional tax

A quick reference factsheet to provisional tax and how and when it must be paid.


ir-File - electronic filing for employers

Summary sheet explaining how employers, tax agents, payroll bureaus and PAYE intermediaries can register for and use ir-File.


Smart business

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.


Employer obligations - quick reference summary sheet

A summary sheet briefly explaining your obligations as an employer.


Record keeping

This factsheet outlines the importance and advantages of good record keeping if you are in business.


GST - quick reference

A summary sheet explaining GST.


Income tax in your first year of business

This factsheet explains your income tax obligations in your first year of business. Find out about filing your income tax returns, what expenses you can claim, and when and how you can pay your income tax.


2015 - 2016 Tax due date calendar

This calendar shows the due dates for the 2015 - 2016 tax year. It shows the return and payment due dates for income tax and provisional tax, FBT, GST and PAYE based on a standard balance date of 31 March.


Tax code declaration

Form for employees to complete when starting their job or changing their tax code.


Request for PAYE exemption on schedular payments

Complete this form if you are in business and want a PAYE exemption on schedular payments you receive. This service can also be completed online.


First-time employer's guide

This guide takes a brief look at what you have to do when you decide to employ workers. It also tells you how to register with Inland Revenue as an employer.


Employer registration

You can use this form to register as an employer. You can also do this online.


Employer's guide

This guide explains the tax responsibilities of anyone who employs staff.


Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.


Completing employer monthly schedules

This guide provides an example showing the steps taken to fill in an Employer monthly schedule (IR348) and Employer deductions (IR345) using the information from your wage records.


Weekly and fortnightly PAYE deduction tables 2013

Tax tables for pay periods ending on or after 1 April 2012 until 31 March 2013.


Weekly and fortnightly PAYE deduction tables 2014

Tax tables for pay periods ending on or after 1 April 2013 until 31 March 2014.


Weekly and fortnightly PAYE deduction tables 2015

Tax tables for pay periods ending on or after 1 April 2014 until 31 March 2015.


Weekly and fortnightly PAYE deduction tables 2016

PAYE tables for pay periods ending on or after 1 April 2015 until 31 March 2016.


Four-weekly and monthly PAYE deduction tables 2014

Tax tables for pay periods between 1 April 2013 and 31 March 2014.


Four-weekly and monthly PAYE deduction tables 2015

Tax tables for pay periods between 1 April 2014 and 31 March 2015.


Four-weekly and monthly PAYE deduction tables 2016

PAYE tables for pay periods between 1 April 2015 and 31 March 2016.


Employer monthly schedule amendments

You can use this form to make changes to employer monthly schedules that you have filed, including any ESCT (employer superannuation contribution tax) deductions.


Employer deductions

This is a form and payment slip to record and pay the deductions made from your employees' pay (includes ESCT).


Employer monthly schedule

Form to list your employees' deductions details.


Employer monthly schedule supplementary

Supplementary form to list your employees' deductions details.


IR56 taxpayer's handbook

This guide explains the tax responsibilities for people who pay their own PAYE tax.


Tax agents' self-service calling aid

This calling aid will help you use our automated self-service line. It is specifically for tax agents and outlines the services available to you.


IR56 taxpayer registration

Form to use to register as an IR56 taxpayer.


GST registration

Use this service if you are required to or wish to register your business for GST (goods and services tax) with us. The GST registration only takes few a minutes to complete.


Tax and your property transactions

This guide is for people involved in property ownership. It explains some of the lesser understood taxation issues when you're involved in buying or selling any property. It specifically covers areas where we have seen mistakes occurring.


GST - do you need to register?

This factsheet will help you decide if you need to be registered for GST and provides guidance on GST registration.


GST adjustments calculation sheet

A guide to use if you are making any calculated adjustments on your GST return.


Goods and services tax return for goods sold in satisfaction of debt

Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.


Goods and services tax application for group registration

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.


GST guide

This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.


Model cashbook

An example of a cashbook when you use a payment basis to calculate your GST.


NRWT payer registration

If you pay non-resident withholding income (NRWI), you must deduct NRWT (Non-resident withholding tax), and are required to register as a payer of NRWT


Ngā utu me ngā koha i te hapori Māori

Ka whakamāramatia i ēnei whārangi ngā āhuatanga tāke o ngā utu me ngā koha i te hapori Māori mō te wāhi ki te tāke whiwhinga moni, te tāke hokohoko (GST), me te noho mai o te tangata hei kaimahi māu.


New Zealand non-resident withholding tax (NRWT)

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.


Approved issuer levy guide

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax ).


Approved issuer levy (AIL) - payer registration

If you pay interest to a non-resident lender, and want to pay it at a zero rate of NRWT (Non-resident withholding tax), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.


Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.