The tax year is from 1 April to 31 March. After the end of the tax year, we work out if you’ve paid the right amount of tax, if you have tax to pay, or if you're due a refund.
We may have enough information to work out your tax for you, or you may need to file an Individual income tax return - IR3.
When you do not need to file a return
If you only earn salary, wages or investment income and we already have this information, then you do not need to file a return.
Instead, we send you an assessment letter with all your income and tax details. In some cases, we ask for more information about your income before we can confirm if you've paid the right amount of tax.
When we work out your tax for you: income tax assessments
Income tax assessment – more information required
When you need to file an income tax return
You need to file an Individual income tax return – IR3 if you have income that’s not already taxed, like shareholder salary, rental or self-employed income.
Individual income tax return - IR3
Timeframes
Find out when we’ll send you an individual tax assessment or an income tax return - IR3 to complete.
Timelines at the end of the tax year
Refunds, tax bills and write-offs
Why you might have tax to pay, and what happens when you get a bill or a refund. In some situations we will automatically write off tax owing.
Moving between Inland Revenue sites
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