Use of money interest (UOMI) remission

We get a lot of requests for UOMI remission where the criteria under section 183D of the Tax Administration Act 1994 is not met.

We will remit interest in very limited circumstances, such as when we give the wrong advice and that advice has directly resulted in the non-compliance.

Before submitting a request please ensure you have read SPS 18/04 and the requirements are met.

SPS 18/04 Options for relief from tax debt