Te kōwhiri i te momo pūkete tika Choosing the right account type

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.