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When you make a payment to us you'll need to use your IRD number as a reference. You'll also need to use a payee code showing us which tax type the payment is for.

If you're making a payment for an approved instalment arrangement you'll need to use the reference code from your acceptance letter. Every instalment arrangement has its own reference code so that your payments go to the right debt.

Paying electronically

Here's a table of the codes to use for different tax or account types.

Payment codes
Account type Code
Approved issuer levy (AIL) payments. AIL
Penalty payments for account information providers (AIPs) AIP
Child support repayments by receiving carers who have been overpaid. CPR
For payments when a New Zealand financial institution has not met its Common Reporting Standard (CRS) obligations. CRS
Resident withholding tax payments on dividends. For other types of resident withholding tax, see IPS and RWT. DWT
Payments for the total deductions due on employer deductions and includes CSE, KSE, KSR, PAY, SLE, SSC, and contractors using the WT tax code. EMP
Income Equalisation reserve scheme payments. EQU
Environmental restoration scheme payments. ERA
Working for Families repayments by families who have been overpaid. FAM
Fringe benefit tax (FBT) payments for Fringe benefit tax annual return - IR420 or IR422 filers. FBT
Paying fees for New Zealand foreign trusts. FTR
For gaming machine duty (GMD) payments. GMD
Goods sold in satisfaction of debt (GSD) payments. GSD
GST payments for Goods and Services tax return GST101A filers. GST
Payments for combined Goods and services tax (GST) and provisional tax for GST103 filers. GAP
For intermediaries (payroll providers) paying employee deductions. IED
Payments for income and provisional tax. INC
Resident withholding tax payments on interest. For other types of resident withholding tax, see DWT and RWT. IPS
KiwiSaver contributions from self employed people and contractors, and voluntary contributions by employees. KSS
Legal costs (LGL) payments. LGL
Child support payments by parents who pay child support for their children. NCP
Tax paid on dividends, interest, and royalties paid from a New Zealand resident to a non-resident. NRT
Portfolio investment entity (PIE) payments. PIE
Paid parental leave repayments for people who have been overpaid. PPL
Research and Development Incentives repayments for people who have been overpaid. RDI
Tax credits repayments when paying back an overpayment, for example overpaid donations tax credits. REB
Payments deducted from residential property sales. RLT
Resurgence Support Payments for people who have been overpaid. RSP
Rulings and determinations (RUL) and short process rulings payments. RUL
Resident withholding tax payments for Māori authority distributions and for dividends which are treated as interest. For other types of resident withholding tax, see DWT and IPS. RWT
Payments for the Small Business Cashflow Loan. SBC
Student loan repayments to an individual's student loan balance. SLS
Unclaimed Money. UCM
Last updated: 04 Apr 2024
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