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You can become an intermediary if you carry on a professional public practice or are in a business, occupation or employment in which you act for 10 or more other persons. You, as the applicant, are not included in the number count.

If you only act for family or friends and do not charge a fee, it is unlikely you'll meet the criteria of being in business, however you can become a nominated person for each person instead.

Nominated person

Intermediary types

There are different types of intermediaries and requirements to become one.

  • Tax agent – you need to prepare the annual income tax returns for 10 or more other clients (non-active entities are excluded).
  • Other Intermediaries (includes bookkeepers, payroll bureaus and other representatives) – you must have signed authorities to act for 10 or more other clients in relation to their tax affairs, social policy entitlements, or both.
  • PAYE Intermediaries – you must meet all the employer obligations of your clients, including paying employees and meeting record filing requirements.

You’ll need a signed authority to act from each client before you register.

Getting authority to act

Registering to become an intermediary

To become an intermediary you must complete an online application. You’ll need to provide a list of your 10 clients and attach a copy of your authority to act template.

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

If you apply under an entity, you’ll need to upload:

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

Make a declaration of a key office holder

Apply to become an intermediary

Accepting your application

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

  • are an undischarged bankrupt
  • are not allowed by the Registrar of Companies to be a company director
  • have been notified of a breach by the disciplinary body of an organisation you belong to
  • have been convicted of any criminal offence involving dishonesty
  • have 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'll decline your application if the integrity of the tax system would be adversely affected by the person or non-individual becoming an intermediary.