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Transforming Inland Revenue Te Whakahou i te Tari Taake

Simplifying income tax for individuals

Learn about changes we're introducing to make tax more straightforward.

The Government has introduced changes to simplify the end-of-year tax processes.

The changes came into effect 1 April 2019 and are in place for the year end processes for the current tax year (1 April 2018 ‒ 31 March 2019).

Income tax assessments for end-of-year tax

We’ll send you an income tax assessment to finalise your end-of-year tax information if your only income is from:

  • employment
  • investments (such as interest from bank deposits and savings), or
  • a benefit under an employee share scheme.

Using your employer and bank information, your income tax assessment will show:

  • how much income you earned
  • how much tax you paid for the annual tax year ending 31 March 2019
  • where you stand with your tax (most people will be all square and will not need to do a thing)
  • if you're due a tax refund, or
  • if you have tax to pay.

If you have any tax to pay, the assessment will include payment instructions. You'll have until February 2020 to pay. If you have a tax agent or a non-standard balance date, these dates may be different.

The assessment will not include any information about previous tax years.

If you think the information from your employer or bank is incorrect or if you’d like to submit more information, you can do this through myIR Secure Online Services or by phone.

If you have expenses to claim

You’ll need to provide us with your information on your expenses.

If you're owed a refund

Now you can find out if you’re owed a refund through automatic tax refunds.

You’ll no longer need to request a personal tax summary (PTS), use a tax refunds company or a tax agent to see if you're due a tax refund.

Beginning 20 May until the end of July we'll let you know how much you earned and how much tax you paid for the year ending 31 March 2019.

Note: we no longer issue personal tax summaries (PTS) for the 2019 and future income years. (For previous years, you can request a PTS through myIR to find out if you’re owed a refund).

If you paid too much tax

If you paid too much tax during the year and are due a refund, we’ll automatically pay the refund directly into your bank account.

Note: Make sure that your bank account details are up-to-date because we'll no longer issue refunds by cheque except in exceptional circumstances. You can check this in your myIR account.

If you have not paid enough tax

If you have not paid enough tax, we'll let you know how much you owe and by when you'll need to pay it.

In general, you'll have until February of the following calendar year to pay any tax owing. If you have a tax agent or a non-standard balance date, these dates may be different.

There continues to be a range of payment options available, including payment plans.

These changes are also available in a downloadable factsheet.

Download Simplifying income tax fact sheet (IR1057)

If you have another source of income

You'll need to provide us with more information and file an income tax return (IR3) if you have another source of income from:

  • a business
  • a rental property, or
  • overseas.

Even though this process is not changing, we're making it easier for you to do your tax return online. This includes pre-populating any salary, wage and investment income, which already has tax deducted, on your income summary and on your return.

If you're self-employed or do your own tax return (IR3)

If you’re self-employed, or usually do your own tax return (IR3), then you’ll process your tax return as usual.

Even though this process is not changing, we're making it easier and faster for you to do your tax return online.

Income that already has tax deducted, like investment or salary and wages, will pre-populate.

If you have an accountant or tax agent, they will continue to work with you to process your tax return.

Learn more about IR3 returns

Appropriate employee tax code notification

If you’re on an inappropriate tax code, you may end up paying too much or too little tax.

We’re receiving more regular information from employers and banks on interest earned from investments and the tax already paid on your behalf.

Now we can more accurately identify if you are on a tax code that could result in your overpaying tax or leave you with a bill to pay.

Based on those details, we’ll notify you if we believe you’re on an inappropriate tax code for your circumstances. Now we can identify this faster and notify you or your employer in a timely manner to reduce any incorrect taxation.

We’re also making tailored tax codes, tailored tax rates and Certificate of Exemptions easier by making them available online.

This will improve the way your secondary income, irregular income or untaxed sources are managed during the year.

Learn more about secondary tax codes

Improved donation receipt management

You can now upload your donations receipts through myIR throughout the year meaning you can keep on top of donation receipts eg while you're doing your other tax filing.

We'll still process receipts and issue refunds at the end of the year.

Your responsibilities

If you have a myIR account

If you already have a myIR account, then you’re all set. Just make sure that your contact and bank account details are up-to-date.

We'll let you know by email when your income tax assessment is ready for you to view.

Forgotten your password or user ID? Visit Can't log in to myIR for more information.

If you do not have a myIR account

You can easily register for a myIR account to update your details.

We'll post your income tax assessment between 20 May and end of July, so keep an eye out for it.

If your details have changed or you’ve moved, contact us by phone and we can update your details in our system.

Key dates

We're getting ready to let you know where you stand with your tax.

From 20 May until late July, we'll be processing income tax assessments and automatically paying any tax refunds. If you're due a tax refund, we’ll pay it directly into your bank account.

We’ll process the annual tax returns in stages so not everyone will get theirs at the same time.