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You'll need to include the relevant destination code in your correspondence. These are listed in the table below.

Destination code Description of correspondence
AUD Audit or investigation. This includes voluntary disclosures and anonymous information.
COR Corporates. This includes all portfolio investment entities (PIEs).
CSA Child support.

Debt and return management. This includes requests for:

  • instalment arrangements
  • remission of penalties on tax owing
  • extensions of time, and
  • late filing penalties.
NRS Non-resident taxpayers.

This includes:

  • linking and delinking clients
  • explanations of account balances or assessments
  • IRD number queries
  • refund of payment queries
  • requests for notices of assessment
  • special tax code applications
  • tax type registrations
  • early payment discount applications.

This includes:

  • amended returns
  • family assistance queries
  • herd schemes
  • income equalisation
  • name and address changes
  • nominated persons
  • pre-printed stationery requests
  • provisional tax re-estimates
  • overseas tax credits
  • rebate from queries and transfers.
PKS KiwiSaver.

This includes:

  • accounting period changes
  • balance date changes
  • certificates of exemption
  • ceasing companies
  • ceasing tax types
  • charitable approvals
  • client bulk transfers
  • Privacy Act and OIA requests
  • shareholder salary
  • student loans.