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Extension of time arrangements

We'll grant an extension of time (EOT) to linked clients unless they have two or more returns outstanding. An EOT means you can spread return filing throughout the year rather than doing it all in one busy period.

Filing guidelines and dates

We'll provide interim guidelines and dates each year. This will help you meet the requirement to file 100% of your clients' income tax returns by 31 March.

Your due date is generally the second Friday of the month. Unless you've negotiated dates, the following interim dates apply as your guidelines:

  • 40% of returns filed by September
  • 60% of returns filed by November
  • 80 of returns filed by February
  • 100% of returns filed by 31 March.

For exact interim guidelines dates download our Extension of time (EOT) arrangement (IR9XA) for the relevant year.

We'll send you reports to help you manage your return filing. You can also request these from your account manager.

Negotiated filing dates

If you've filed less than 90% of your clients' returns by 31 March you'll receive a caution from your account manager. They'll supervise your filing performance for the next return filing year. They may negotiate new interim guidelines and dates that suit your business better.

There may be situations when you can't meet an interim percentage. Contact your account manager when you realise you'll have difficulties meeting the performance guidelines.

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Information required to complete tax returns - L letter

If your client hasn't provided the information you need to complete their tax return, we can issue an L letter. This letter reminds them they must provide you information. They're only available between August and February. You can request one through the self-service line.

L letters can't be used for back years. They can only be used for clients with:

  • an EOT, and
  • a New Zealand address.

See a sample of the L letter we send to clients in the Extension of time (EOT) arrangement (IR9XA).

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Deferring your clients' status - D status

If there's a valid reason a return can't be filed by 31 March we'll change your clients' EOT status to D (deferred). D status can't be used for back years. We can only change your clients status if they have:

  • a valid EOT, or
  • an L letter.

You'll have time to resolve any delays and file returns as soon as possible. We'll delay following up outstanding returns for clients with D status.

If there continue to be delays, or there is a reason the return can't be filed, contact your account manager. We may start taking action to have the return filed.

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Withdrawing extension of time arrangements

We'll withdraw a clients' EOT for the following tax year if their return isn't filed by 31 March. If we don't hear from you about an outstanding tax return we'll contact your client directly.

We'll withdraw your EOT if your filing performance is less than 90% for two years. If your EOT is withdrawn we'll:

  • take follow up action on any outstanding returns, and
  • inform you of our decision in writing.

If you disagree with our decision to withdraw EOT, or think you've been unfairly treated by your account manager you can ask for your case to be considered.