Penalties and debt

You may be charged penalties if you file returns or pay tax late, or if your returns are not right.

Criminal penalties can lead to penalty charges and a prison sentence.

Contact us if you're not going to be able to pay your tax or if you think there's something wrong with your return.

If your ability to make tax payments on time has been significantly affected by COVID-19, we may be able to help.

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Filing overdue tax returns File an overdue return as soon as possible to avoid penalties.
Late filing penalties Penalties that apply if you do not file returns by their due date.
Late payment penalties Penalties that start from the day after the payment due date.
Shortfall penalties Penalties that apply if we find your tax return is wrong and you have not paid enough tax.
Lowering your shortfall penalty Shortfall penalties may be reduced in some situations.
Criminal penalties Penalties for criminal offences apply to all taxes and duties.
Waiving payment penalties In some situations we will not make you pay penalties.

Ngā whiu me ngā nama Penalties and debt