If you overpay any tax or duty we'll pay you back with interest. If you underpay tax, we'll charge you interest.
If you pay or file a return late we may also charge a penalty.
Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more
Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more
Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more
If you overpay any tax or duty we'll pay you back with interest. If you underpay tax, we'll charge you interest.
If you pay or file a return late we may also charge a penalty.
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