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At the end of October, we’re making system changes as we continue to make tax more straightforward. This includes changes to myIR, child support and child support legislation.

As with previous releases, Inland Revenue’s services will be temporarily unavailable to allow for the cut-over between systems to take place. From 3pm Thursday 21 October we will be closed to customers – myIR secure online services and Gateway Services will be unavailable and our phone lines will be closed. Our customer facing offices will remain closed. All going to plan, we expect our systems and services to be back up and open for customers by the start of business on Thursday 28 October.

Ministers have agreed that businesses and individuals will have more time to file and pay their GST and provisional tax that is currently due on 28 October 2021. You will now have up to 4 November to:

  • File and pay your 1, 2 and 6-monthly GST returns for the taxable period ending 30 September.
  • Pay any provisional tax instalments that are usually due 28 October.

You can file as normal up to 3pm 21 October, or once our services come online again.

Implications for tax intermediaries

Key messages

General tax admin

  • We can still receive electronic bank transfer payments while we’re shutdown (except for direct debits and credit cards).
  • Debits and credits arising between 28 October and 4 November should not cause unplanned transfers between revenues or periods.
  • Transfer requests (made between 28 October and 4 November) with the destination of GST September 2021 or provisional tax will be refunded, rather than transferred. Any incorrect refunds will need to be sent back to IR within 20 working days, with a written request (web message) to change the effective date.
  • No late filing/payment penalties will be charged on filing/payments due 28 October if filed/paid in full by 4 November – GST, Provisional tax.
  • Customers aren’t liable for Use of Money Interest (UOMI) on filing/payments due 28 October if paid in full by 4 November.
  • Due dates will continue to show as 28 Oct – ignore this.
  • Penalties and UOMI will apply on any unpaid amounts from 5 November.

If any issues are identified as a result of the change to the October 2021 due date please contact IR via your Account Manager (if you’re a tax agent).

GST

  • The filing and payment due date is now 4 November.
  • There will be no loss of grace period provided they file on or before 4 November – please ignore any letters issued about this prior to 4 November.
  • Offsets requested won’t occur until after 4 November.
    • Any incorrect refunds please send back to IR within 20 working days along with a written request through myIR secure messages to change the effective date.
  • There are no other changes to GST.

EMP

  • Employer Information (EI) returns can be filed:
    • up to 3 pm on Thursday 21 October, and
    • again from the morning of Thursday 28 October.
  • EI returns due from 21 October to 27 October that are filed by or on 29 October will not be considered late.
  • There are no other changes to EMP.

Provisional tax – standard uplift method

  • This affects January (P2), May (P1) and September (P3) non-standard balance date customers.
  • If you want to use 110% uplift (available for January or May) then please file the preceding year’s Income Tax returns on or after 5 November 2021.
  • If you want to use 105% uplift then file preceding year’s Income Tax returns on or before 28 October 2021.
    • If possible, file by 21 October 2021
  • If you file between 29 October and 4 November you will be treated as 105% uplift and IR will manually update these returns to reflect this.
  • Payments need to be made in full by 4 November 2021.

Provisional tax – safe harbour UOMI (s 120KE TAA)

  • We will proactively identify all customers who paid between 29 October and 4 November and take action to ensure their accounts do not incur UOMI from P3 (i.e. if all other safe harbour criteria are met then they continue to be treated as safe-harbour).
  • If there are issues with these Income Tax returns when filed, please contact your Account Manager (if you are a tax agent) or through our normal contact channels.

Provisional tax – AIM and GST Ratio methods

  • Further to the due date moving from 28 October to 4 November there are no other changes for customers who use AIM or GST Ration methods for provisional tax.

Tax pooling

There should not be any issues with the use of Tax Pooling as a result of the due date change.

Deposits

  • Deposits can be received by an intermediary/trustee as usual.
  • An intermediary/trustee can deposit client funds into their tax pool via established electronic bank transfer methods.
  • Deposit schedules can be filed from 28 October and will be matched up with deposits received.

Refunds

  • 20 October is the last day to request tax pooling refunds.
  • Refunds will be processed again starting on 28 October.

Tax Pooling Transfers – only applicable where 60-day timeframe applies

  • Intermediaries can submit transfer schedules from 28 October via gateway services.
  • During our shutdown period, intermediaries can email tax pooling transfer schedules to IR to lock in the date of transfer. IR will then process any Work Items for flagged transfers based on the date of receipt of the emailed transfer schedule.

Some tax pooling payments and transfers may go into error (but will be resolved via normal processes).

Buying tax pooling funds for provisional tax due 28 October 2021 with an effective date between 29 October and 4 November will be treated as received in time.

More information

To learn more about the changes planned for October visit:

What's changing in 2021

To keep up to date with our shut down period days, visit:

Service changes & updates

Last updated: 19 Oct 2021
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