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Forms and guides
Ngā puka tāke me ngā puka tohutohu

Find a form or guide based on keyword, document title or document number:


Forms and guide with numbers in range: 300 - 399


Number Title and summary
IR307

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.

IR308

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).

ir309

Provisional tax estimation (IR309)

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

Buying and selling residential property (IR313)

This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities.

IR314

Is there tax to pay on property I sell? (IR314)

This guide helps you work out if you need to pay tax on a property sale. This guide isn't intended for builders, developers or dealers.

IR315

Business cessation IR315

Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.

IR316

Provisional tax IR316

Use this factsheet to find out if you have to pay provisional tax, how much you need to pay and when to make payments during the year.

IR320

Smart business guide (IR320)

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

IR322

Employer obligations IR322

A factsheet explaining your obligations as an employer.

IR323

Record keeping

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

IR324

GST - quick reference (IR324)

GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.

IR325

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.

IR328

2017 - 2018 Tax due date calendar

This calendar shows the due dates for the 2017 - 2018 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.

2018-2019 Tax due date calendar

2018-2019 Tax due date calendar

IR330

Tax code declaration (IR330)

Complete the IR330 Tax code declaration form if you are an employee starting a job or changing your tax code.

IR330C

Tax rate notification for contractors IR330C

You need to provide this form to your payer.

IR332

Request for PAYE exemption on schedular payments (IR332)

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.

ir333

First-time employer's guide (IR333)

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.

IR334

Employer registration

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

ir335

Employer's guide (IR335)

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

ir336

Self-employed or an employee? (IR336)

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

IR337

Completing employer monthly schedules IR337

This guide provides examples on the steps taken to complete your Employer monthly schedule (IR348) and Employer deductions (IR345) with the information from your wage records.

IR340

Weekly and fortnightly PAYE deduction tables 2011

This guide lists the PAYE tables for pay periods between 1 October 2010 and 31 March 2011.

IR340

Weekly and fortnightly PAYE deduction tables 2011

Tax tables for pay periods ending on or after 1 April 2010 until 30 September 2010.

Note: new tax tables apply for pay periods ending on or after 1 October 2010.

IR340

Weekly and fortnightly PAYE deduction tables 2012

Tax tables for pay periods ending on or after 1 April 2011 until 31 March 2012.

IR340

Weekly and fortnightly PAYE deduction tables 2014

IR340 tax tables for pay periods ending on or after 1 April 2013 until 31 March 2014.

IR340

Weekly and fortnightly PAYE deduction tables 2015

IR340 tax tables for pay periods ending on or after 1 April 2014 until 31 March 2015.

IR340

Weekly and fortnightly PAYE deduction tables 2016

IR340 PAYE tables for pay periods ending on or after 1 April 2015 until 31 March 2016.

IR340

Weekly and fortnightly PAYE deduction tables 2017

IR340 PAYE tables for pay periods ending on or after 1 April 2016 until 31 March 2017.

IR340

Weekly and fortnightly PAYE deduction tables 2018 IR340

IR340 tax tables for pay periods ending on or after 1 April 2017 until 31 March 2018.

IR340

Weekly and fortnightly PAYE deduction tables 2019 IR340

IR340 tax tables for pay periods ending on or after 1 April 2018 until 31 March 2019.

IR341

Four-weekly and monthly PAYE deduction tables 2014

IR341 tax tables for pay periods between 1 April 2013 and 31 March 2014.

IR341

Four-weekly and monthly PAYE deduction tables 2015

IR341 tax tables for pay periods between 1 April 2014 and 31 March 2015.

IR341

Four-weekly and monthly PAYE deduction tables 2016

IR341 PAYE tables for pay periods between 1 April 2015 and 31 March 2016.

IR341

Four-weekly and monthly PAYE deduction tables 2017

IR341 PAYE tables for pay periods between 1 April 2016 and 31 March 2017.

IR341

Four-weekly and monthly PAYE deduction tables 2018 IR341

IR341 tax tables for pay periods ending on or after 1 April 2017 until 31 March 2018.

IR341

Four-weekly and monthly PAYE deduction tables 2019 IR341

IR341 tax tables for pay periods ending on or after 1 April 2018 until 31 March 2019.

IR344

Employer schedule amendments IR344

Use this form to make changes to employer schedules that you've filed, including any ESCT (employer superannuation contribution tax) deductions.

IR345

Employer deductions IR345

Use this form to record and pay deductions, including ESCT, from your employees' pay to us.

IR348

Employer schedule IR348

Use this form to send us the pay details of employees who are working for you.

IR349

Employer schedule supplementary IR349

Use this form if you have more employees than your Employer schedule IR348 can list.

IR356

IR56 taxpayer's handbook

This guide explains your tax responsibilities if you have to pay your own PAYE as an IR56 taxpayer.

IR358

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.

IR359

IR56 taxpayer registration (IR359)

Complete this form to register as an IR56 taxpayer.

IR361

Tax and your property transactions IR361

Tax considerations when buying or selling property.

IR365

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.

IR372

GST adjustments calculation sheet

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

IR373

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.

IR374

GST application for group registration IR374

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

IR375

GST guide

This guide tells you how GST works and tells you how the majority of businesses manage their GST obligations.

IR378

Model cashbook

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

IR380

NRWT payer registration IR380

Use this form to register if you're going to start deducting non-resident withholding tax (NRWT) from interest, dividends and/or royalties to non-residents.

IR382

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.

IR386

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.

IR395

Approved issuer levy guide (IR395)

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

IR396

Approved issuer levy (AIL) - payer registration IR396

Use this form to register for approved issuer status. You can also use this form to register your security.

IR397

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.

IR360

GST registration IR360

This service lets you register for goods and services tax (GST).