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Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

You must file your return and pay any tax you owe before you can apply for us to waive a penalty.

Check if you meet the criteria

You need to tell us the reason for your late filing, non electronic filing or late payment.

Penalties can be waived because of:

  • situations beyond your control
  • a genuine error a ‘one off’ situation
  • incorrect advice from us.

If you have documents to support your reasons, include these with your application.

Send us your application

You can send us a message in myIR or call us.

Send us a message in myIR

Business - general questions

What happens next

We'll make a decision and let you know if your application to waive the penalty has been accepted or declined. We'll decline your application if a return has not been filed or the tax has not been paid.

If you've already paid the penalty and we agree to waive it, then you'll have a credit.

You can send your application and any supporting documents to:

Inland Revenue
PO Box 39050
Wellington Mail Centre
Lower Hutt 5045

Last updated: 29 Sep 2020
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