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.