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You will need to have 10 or more other clients to become an intermediary. You, as the applicant, are not included in the number count. If an entity is applying to be a tax agent, bookkeeper, payroll bureau, or other representative, we will need declarations from their key office holders.

Becoming an intermediary

Log in to myIR

Select More beside I want to

Select Apply to become an intermediary

Choose the type of intermediary you want to become

  • Tax agents can act on a client’s behalf for tax and social policy activities.
  • Bookkeepers typically represent clients for GST and PAYE.
  • Payroll bureau act for clients PAYE and associated tax activities.
  • Other representatives can act on a clients’ behalf for tax and social policy activities.
  • PAYE intermediaries take care of employer’s obligations, including paying employees and meeting record-filing requirements.

Fill out the details for your application

You will need:

  • your details as a representative
  • your professional details
  • a declaration
  • the names and IRD numbers of your clients.

Check and declare