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Individual income tax Tāke moni whiwhi mō te takitahi

Understanding your IR3 individual income return assessment

Once we receive your completed IR3 individual income return and can confirm that your self-assessment was correct, we'll send you a return acknowledgement notice within 10 weeks. This will confirm your refund amount or the amount of tax you need to pay.

If we've amended the details in your IR3 return, we'll send you a notice of assessment. This will show the new refund amount or tax you need to pay.

If you've made an error on your IR3 return

If you realise after you've sent your IR3 return to us, that you've made an error or oversight, we might be able to fix it for you over the telephone. See "Find out more" below for further information.

If you disagree with your assessment or adjustment

If you disagree with an assessment or adjustment, you can use our disputes process to change the assessment. See "Find out more" below.

Common error - PAYE deductions

A common error to make is to put the "total PAYE deductions" in the "total tax deductions" box. PAYE deductions include both income tax and the ACC earners' levy, and when we calculate whether you've paid the correct amount of tax, we only use the total tax deductions (which excludes the ACC earners' levy).

If you kept a copy of the IR3 return you filed, you can check if the inclusion of the ACC earners' levy is why you have a different answer from us, by comparing the "total gross income" and "total tax deductions" with the same details on your assessment. If the information is different, this is why you received a different answer from us. Next year, just follow the same format as your summary of earnings.

If the information is the same, contact us and we'll explain why you have a different answer from us.

Find out more

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