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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

If ACC pays for you to have a carer, you may have tax responsibilities, depending on whether:

  • ACC pays your carer or your carer's agency directly
  • ACC pays you, so that you can pay your carer.

Tell ACC if you want them to pay your carer, or if you want to do it

ACC sends you a 'How would you like us to pay for your care?' - (ACC84) form.

Your carer needs to complete some parts of this form.

Complete this form for each carer, and return it to ACC.

If ACC pays your carer or your carer’s agency

If ACC pays your carer directly, or your carer comes from an agency, they'll keep records and take care of the tax on your carer's wages.

If you pay your carer

If ACC sends you payments to pay your carer, they count as your income, so you need to keep tax records. You'll also need to file a tax return at the end of the year (IR3).

Keep records for 7 years

You need to keep full and accurate records for 7 years of:

  • the date ACC paid you
  • how much ACC paid you
  • the name of each carer you paid
  • the date you paid them
  • how much you paid them.

If your partner is your carer

If you pay your partner from your ACC payments, this counts as 'family income' when we work out your family's Working for Families Tax Credit entitlement.

Last updated: 06 Jan 2021
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