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We're aware of an error in the Individual income tax return - IR3 and Individual income tax return guide - IR3G that directs you to include overpaid provisional tax for the next year if you want it refunded or transferred.

These instructions are not correct.

The incorrect boxes are:

  • Box 34A for the 2018 and 2019 IR3 and IR3G
  • Box 36A for 2020 IR3 and IR3G.

If you want a credit refunded or transferred from a future year, please include a note with the return and we'll complete this when we process the return.

We are currently correcting the 2020 IR3G. We are not able to update the returns to remove the incorrect key-point but will make sure future returns are correct.

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