When you make a payment to us you'll need to use your IRD number as reference, as well as a payee code showing which type of tax the payment is for.
Here's a list of the codes to use for different tax or account types.
AIL
An account provider for approved issuer levy (AIL) payments.
AIP
For payments when an account information provider (AIP) has failed to provide financial account information (including self-certification) relating to a person or entity.
ARR
Payments for tax under an approved instalment arrangement.
CPR
Child support repayments by receiving carers who have been overpaid.
CRS
For payments when a New Zealand financial institution has failed to meet its Common Reporting Standard (CRS) obligations.
DED
Payments for the total deductions due on employer deductions.
DWT
Payments for resident withholding tax (RWT) on dividends. Some banks may refer to DWT payments as ordinary dividends or PAYE - DWT.
EMP
Payments for the total deductions due on employer deductions and includes CSE, KSE, KSR, PAY, SLE, SSC.
EQU
Income Equalisation reserve scheme payments.
ERA
Environmental Restoration scheme payments.
FAM
Working for Families Tax Credits repayments by families who have been overpaid.
FBT
Fringe benefit tax (FBT) payments for Fringe benefit tax annual return - IR420, IR420 or IR422 filers.
FTR
For paying fees for New Zealand foreign trusts.
GMD
For gaming machine duty (GMD) payments.
GSD
Goods sold in satisfaction of a debt (GSD) payments.
GST
GST payments for Goods and services tax (GST) return - GST101A filers.
GAP
GST and provisional tax payments for Goods and services tax (GST) and provisional tax return - GST103 filers.
IED
For intermediaries (payroll providers) paying employee deductions.
INC
Payments for income tax and provisional tax.
IPS
Payments for resident withholding tax (RWT) on interest.
KSS
KiwiSaver contributions from self employed people and contractors, and voluntary contributions by employees.
LGL
Legal costs (LGL) payments.
NCP
Child support payments by parents who pay child support for their children.
NRT
Payments for non-resident withholding tax (NRWT) like dividends, interest and royalties a New Zealand resident pays to a non-resident.
PIE
Portfolio investment entity (PIE) payments when filing a Portfolio investment entity (PIE) periodic return - IR852.
PPL
For returning overpayments you've received from paid parental leave.
RDI
Research and Development Incentive for any overpayments.
REB
Tax credits repayments when paying back an overpayment, for example overpaid donations tax credits.
RLT
Residential land withholding tax (RLWT) payments deducted from residential property sales.
RSP
For returning any overpayments you've received from the Resurgence Support Payment.
RUL
Rulings and determinations (RUL) and short process rulings.
RWT
Payments for resident withholding tax (RWT) on interest treated as dividends, and Māori authority distributions.
SBC
Payments for the Small Business Cash Loan.
SLS
Student loan repayments to an individual's student loan balance.
UCM
Unclaimed money.
