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Budget 2024 | The Government has confirmed changes and provided more information on FamilyBoost. Find out more: FamilyBoost

Budget 2024 | The Government has confirmed changes to personal income tax, the independent earner tax credit, in-work tax credit, and the minimum family tax credit. Find out more: Personal income tax threshold changes

To link a client, you must have authority to act for them. This gives you or your agency legal permission to work with us on their behalf.

An authority to act for an individual does not extend to their businesses or other related entities. Authority to act for non-individuals must be given by the members that control the entity.

What is in the authority to act

Your client’s authority to act document must include:

  • the intermediary's full name
  • the client’s full name, IRD number, a space for their signature and date
  • the words 'obtain information from Inland Revenue through all channels'
  • the authority given to obtain information for a specific tax type or all tax types.
  • if there’s an agreement to sign on behalf of the client, stipulate this in the authority
  • the words ‘and staff/contractors as applicable’ if the intermediary is in the name of an individual.

If a client has been delinked, you need a new authority to act letter or electronic authority before you can re-link them.

Authority to act for tax agents and other intermediaries and nominated persons (Tax Technical)

Last updated: 30 Aug 2023
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