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Learn more about client list reports in myIR

Client list reports

The client list report is available to all Owner and Administrator logons for an intermediary and can provide a high-level overview of your client information. As this is a new feature, we wanted to provide as much information as possible on the function of each section.

More detailed information for each client can be found in the clients myIR account.

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Client list report sections

Header information

Client information

Links

Client compliance

Other system compliance

Income tax information

GST registration

Payroll registration

FBT registration

RWT on interest registration

Resident withholding tax registration

Non-resident withholding tax registration

Approved issuer levy registration

Working For Families Tax Credits registration



Header information

The disclaimer at the top of this section will show the date and time the report was generated in our system.

The data the report is based on will usually refresh each night, so it will contain information as up to date as the day before. On occasion, the job that refreshes this data will fail, in which case the information will be more than 1 day out of date.

Client list ID
This is the reference number and name of the client list for which you've run the report for.

Account manager
This is the name of the Inland Revenue Account Manager assigned to the list, if there is one assigned.

Income tax year
This will display the financial year that all of the Income tax information section relates to. This updates each year on 1 May.

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Client information

Customer ID
This will show the IRD number, the profile number (if the client has multiple profiles), or the customer identifier of the client.

Customer name
This will show the legal name associated with the IRD number, profile number, or customer identifier of the client.

Customer sub-type
This will display the customer categorisation, such as company, partnership or individuals.

Customer class
This will show additional customer classification information, such as close company or limited partnership. For individuals, this column will be blank.

Other customer type
This will display one of the following customer indicators where relevant: look-through company, qualifying company, Maori authority, Trans-Tasman, agent non-resident insurer, non-resident contractor, non-resident contractor (not employer), consolidated group or imputation group.

Balance date
This will show the customer's current balance date, if you are linked for income tax. If you are not linked to the customer for income tax, this column will be blank.

Status
This will show the overall customer status, based on the cease date and cease reason at the Customer level (the IRD number level).

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Links

Customer master link
This will display a Yes or No based on whether or not you have a customer master link with the client. Only tax agents can have a customer link and you must have Full authority to act for all tax and social policy to link at this level. This allows you to take actions at the customer level, such as an overall change of address or viewing Customer level mail.

Accounts (tax types)
This will display a 1 for each account you are linked to. Hovering over the abbreviations will tell you the full name for each account.

Latest account link date
This will display the date of the latest link made for the client.

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Client compliance

Overdue INC returns
This will display a count of all overdue income tax returns for the client.

Overdue GST returns
This will display a count of all overdue GST returns for the client.

Other overdue returns
This will display a count of all overdue returns for other accounts, such as fringe benefit tax or resident withholding tax, for the client.

Total linked balance
This shows the total balance assessed for the client for all tax types (accounts) you're linked to. This will not display whether or not the amounts are overdue.

Balance under collection
This will display the total amount overdue for the client for all tax types (accounts) you're linked to.

Default assessment component of balance
This will display the total amount of any default assessments for the client for the tax types (accounts) you're linked to.

Balance under arrangement
This will display the total amount covered by an instalment arrangement for the client for the tax types (accounts) you're linked to.

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Other system compliance

Overdue PAYE returns
This will display a count of all the overdue PAYE returns for the client.

Total linked PAYE/SLS balance
This will display the PAYE and/or student loan debt and credit balances integrated from our old system.

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Income tax information

If you're not linked to a client for income tax, all fields in this section will be blank. This report may not match your extension of time (EOT) dashboard results in myIR, as there is additional information that goes into this calculation. For example, if you file an income tax return for a client and are then delinked from that client, you will still get a count for that client's return in your EOT dashboard.

Current year EOT status
This will show the client's EOT status for the income tax period shown in the report header information. If the client does not have an income tax period open, this field will be blank.

Individual filing group
For clients that are individuals, such as sole traders, the Individual filing group will display their expected tax obligations based on the new income tax legislation. For the tax year ending 31 March 2019, this was done after our system went live in April.

The initial indicator was based on information from the previous two tax years, but will update if new information is added.

Note: Some clients needing to file an Individual income tax return – IR3 will not have an individual filing group indicator for the 2018-2019 tax year. This is because their return expectations were converted from our old system. In future years this won’t be an issue, and all clients will have a visible Individual filing group indicator.

Below is a list of all Individual filing group indicators, as well as an explanation of what each indicator means:

Auto issued
This indicates that we’re expecting the client will receive an automatically issued income tax assessment without needing to provide more information. If the client is due a refund of overpaid tax, it will automatically issue once the assessment has been generated.

The Return expected? column will display No, and the Current year lodgement date column will show the date the assessment was generated.

If additional income information is added that indicates a client should be filing an Individual income tax return – IR3, the indicator will update overnight.

Auto issued - more info
This indicates that an automatically issued income tax assessment will be generated for the client, but we won’t release it as we’re expecting additional information. This will occur if a client receives schedular income and they wish to claim expenses, for example.

The Return expected? column will display No, and the Current year lodgement date will display the date this assessment was generated. If you have been granted an extension of time, you will have until 31 March 2020 to provide any additional information – as long as you were linked at the time the assessment was created.

If additional income information is added that indicates a client should be filing an Individual income tax return – IR3, the indicator will update to Return filer – IR3 overnight.

No assessment required
This indicates that we are not expecting an income tax return, or an automatically issued income tax assessment for this client. This is usually because they appear to have no income.

Return filer (IR3)
This indicates that we’re expecting an Individual income tax return – IR3 for this client. Due to conversion from our old system, not all clients with a return expectation will have this indicator for the 2018-2019 tax year – this will be fixed for the 2019-2020 tax year onwards.

To see clients that need to file an IR3, you can filter the Return expected? column to Yes. The Current year lodgement date will be blank until we receive the return, at which point it will show the date we received it.

Note: There may also be some clients who have been manually changed from an IR3 filer to receiving automatically issued income tax assessment, without the IR3 filer indicator being removed.

Blank
For the 2018-2019 tax year, most of your clients who need to file an Individual income tax return – IR3 will not show any information in the Individual filing group column. More information on this is available under Return filer (IR3) above.

The column may be blank if you're not linked to the client for income tax, or if their income tax account is ceased. It might also be blank in the first few weeks of a new tax year, if we have not yet started processing automatically issued income tax assessments for the previous tax year yet. This will be updated as more assessments are issued.

Return expected?
This column will display for all clients that you’re linked to for income tax, to indicate whether Inland Revenue is expecting an income tax return from that client. This column will display Yes or No. If you’re not linked to a client for income tax, this column will be blank.

Yes
If the Return expected? column is marked as Yes, Inland Revenue is expecting an income tax return be filed for this client. You can see if the return has been received under the Current year return lodgement date. The Return expected? column will not change to No once we receive a return.

No
If the Return expected? column is marked as No, Inland Revenue is not currently expecting an income tax return for the client. This may be because:

Individual clients might not be expected to file a return if they have already received – or are expected to receive – an automatically issued income tax assessment.

In some instances, clients who have received a notification that they need to file an income tax return will be marked as not needing to file. This will happen if we receive new information indicating that the client no longer needs to file a return.

Current year return lodgement date
This will show the date received for income tax returns or automatically issued income tax assessments for the period shown in the report header. The column will be blank if the return has not been received or if an automatically issued income tax assessment has not been generated. More information on the specifics of this column is available under Individual filing group above.

Notice of assessment issued?
This will display a Yes for any clients who have been issued a notice of assessment (NOA) for the income tax period shown in the report header. This will only issue if we make changes to the income tax assessment once it has been filed. All other clients will display No.

Provisional tax method
This will display the current provisional tax method for income tax period shown in the report header. If the client does not need to pay provisional tax for the period, or if provisional tax has not yet been calculated, this column will be blank. 

Loss carried forward
This will display the value of any loss calculated in the period prior to the one showing in the report header information. If the client does not have any losses from the previous year, this column will be blank.

Excess imputation carried forward
This will display the value of any excess imputation credits in the period prior to the one showing in the report header information. If there is no excess imputation from the previous year, this column will be blank.

Previous year ICA/MAC balance
This will display the value of the closing balance for the imputation credit account or Maori authority credit account in the period prior to the one showing in the report header information. If there is no balance for the previous year, this will be blank.

Intention to use tax pooling for INC
This column will show Yes if the tax pooler for the client has told us they're using tax pooling to pay the income tax liability for the income tax period shown in the report header. All other customers will display No.

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GST registration

All fields in this section will show blank if the client is not linked for GST.

GST filing frequency
This will populate the current filing frequency - either monthly, two-monthly, or six-monthly - of the GST return. If you're linked to the client for GST, but they are ceased, this will be blank.

Accounting basis
This will display the current accounting basis, such as invoice or payments.

Group filing member/representative
This will display as Yes if the client is a member or representative of a GST group. Otherwise, this will be blank.

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Payroll registration

All fields will show as blank if you're not linked to a client for PAYE.

PAYE filing frequency
This will show the current filing frequency for the client, such as payday or monthly.

Filing channel
This will show how we received the last employer information for the client. This will be one of the following:

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FBT registration

All fields in this section will be blank if you're not linked to the client for fringe benefit tax (FBT), or if you are linked but FBT has ceased.

FBT filing frequency
This will populate the current FBT filing frequency as either quarterly, annually, or by income year.

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RWT on interest registration

All fields will show as blank if you're not linked to the client for resident withholding tax on interest (IPS), or if you are linked but IPS has ceased.

IPS filing frequency
This will show the current IPS filing frequency, such as Monthly.

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Resident withholding tax registration

All fields will show as blank if you're not linked to the client for resident withholding tax (RWT), or if you are linked but RWT has ceased.

RWT filing frequency
This will show the current RWT filing frequency, such as Monthly.

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Non-resident withholding tax registration

All fields will show as blank if you're not linked to the client for non-resident withholding tax (NRT), or if you are linked but NRT has ceased.

NRT filing frequency
This will show the current NRT filing frequency, such as Monthly.

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Approved issuer levy registration

All fields will show as blank if you're not linked to the client for approved issuer levy (AIL), or if you are linked but AIL has ceased.

AIL filing frequency
This will show the current AIL filing frequency, such as Monthly.

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WFFTC registration

All fields will show as blank if you're not linked to the client for Working for Families Tax Credits (FAM), or if you are linked but FAM has ceased.

Relationship
This will show whether the client is the primary caregiver or the partner for Working for Families Tax Credits.

Payment frequency
If you are linked to the primary caregiver, their payment frequency will display as either weekly, fortnightly, or lump sum.

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