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If you have signed authority to act for 10 or more clients, you can apply to become a:

  • tax agent to file client income tax returns
  • bookkeeper or other representative to complete client tax affairs and social policy requirements
  • payroll bureau to complete clients payroll requirements
  • PAYE intermediary to complete your clients payroll requirements. 

Registering to become an intermediary

To become an intermediary you must complete an online application. You will need to attach scanned copies of authority to act forms to your application.

If you apply under your own personal IRD number, you will need to include a declaration in relation to your own tax affairs.

If you apply under an entity, you will need to upload:

  • a declaration completed on behalf of the entity
  • declarations completed by each of the key office holders. 

Accepting your application

We may decline your application if you or a key office holder:

  • is an undischarged bankrupt
  • is not allowed by the Registrar of Companies to be a company director
  • has been notified of a breach by the disciplinary body of a organisation they belong to
  • has been convicted of any criminal offence involving dishonesty
  • has an unsatisfactory compliance record with us.

We may also decline your application if it is for a company:

  • in liquidation
  • in receivership
  • under voluntary administration.

We will decline your application if the integrity of the tax system would be adversely affected by the person or non-individual becoming an intermediary.