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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Inland Revenue has released a draft, two-part operational statement for public consultation. Both parts are available on the Inland Revenue website. The deadline for feedback is 14 February 2020.

This statement sets out how Inland Revenue and charities services will monitor and advise charitable entities of the requirements for income tax exemption and donee status. The purpose of the operational statement is to assist organisations in the charities and not-for-profit sectors to understand their tax obligations and the tax exemptions available to them. It also addresses other relevant tax matters such as record-keeping and the implications of being de-registered from the charities register.

The new operational statement will be issued in 2 parts:

  • part 1 will discuss charities
  • part 2 will discuss donee organisations. 

When signed, they will replace OS 06/02 Interaction of tax and charities rules issued in December 2006.

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