Extension of time (EOT) arrangements let tax agents spread filing returns throughout the year.
You need to file income tax returns that do not have an EOT by 7 July each year.
We can give clients of tax agents an EOT to file up to 31 March the following year.
When you link a new client, we’ll give you an EOT for them unless they have more than 1 return outstanding.
Withdrawing extension of time arrangements
We may withdraw your client's EOT for the following tax year if their return is not filed by 31 March. We will contact your client if we do not hear from you.
We may withdraw your EOT if you file less than 90% of your required returns by the due date for 2 years.
Reinstating extensions of time
If your client’s EOT has been withdrawn, we can reinstate it for the following filing year if either:
- all overdue returns are filed, and the current year return is filed before a late filing penalty is applied
- due to circumstances, it's unrealistic to expect the client to file their current year return before a late filing penalty is applied.
You can ask us to reinstate your client's EOT if all the following apply.
- We have reviewed the reasons why they did not file earlier year returns by 31 March.
- They have filed their earlier year returns.
- You agree in writing that their current year return will be filed by 31 March.
If you cannot give us the written guarantee, you can negotiate an individual EOT with us.
Applying for a reinstatement
If you want to apply for an EOT reinstatement for your client, you can do this at any time. However, if a late filing penalty has already been charged, it will not be reversed.
Extension of time without a tax agent
If a customer is not eligible for an EOT as a client of a tax agent, they can apply for an individual EOT in myIR.
Apply for an extension of time