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Documents numbered between 300 and 399

Number Title and summary

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-complying trust.


A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).


This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities.


This guide helps you work out if you need to pay tax on a property sale. This guide isn't intended for builders, developers or dealers.


Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.


Use this factsheet to find out if you have to pay provisional tax, how much you need to pay and when to make payments during the year.


A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.


GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.


This factsheet explains your income tax obligations in your first year of business. Find out about filing your income tax returns, what expenses you can claim, and when and how you can pay your income tax.


2018-2019 Tax due date calendar


2019-2020 Tax due date calendar


2020-2021 Tax due date calendar


Use this form if you are an employee starting a job or changing your tax code.


You need to provide this form to your payer.


This guide takes a brief look at what you have to do when you decide to employ workers. It also tells you how to register with Inland Revenue as an employer.


Use this form when you want to register with us as an employer.


Leaflet outlining the difference between a self-employed person and an employee.


This guide provides examples on how to to complete your Employer information form (IR348) and New employee details (IR346) forms.


IR340 weekly and fortnightly tax tables for pay periods ending on or after 1 April 2020 until 31 March 2021.


IR341 Four-weekly and monthly tax tables for pay periods ending on or after 1 April 2019 until 31 March 2020.


Use this form to make changes to employer schedules that you've filed, including any ESCT (employer superannuation contribution tax) deductions.


Use this form to send us the pay details of employees who are working for you.


Use this form if you have more employees than your Employment information (IR348) form can list.


This calling aid will help you use our automated self-service line. It is specifically for tax agents and outlines the services available to you.


Complete this form to register as an IR56 taxpayer.


Tax considerations when buying or selling property.


This factsheet helps you decide if you need to register for GST.


A guide to use if you are making any calculated adjustments on your GST return.


Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.


Use this service to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.


An example of a cashbook when you use a payment basis to calculate your GST.


Use this form to register if you're going to start deducting non-resident withholding tax (NRWT) from interest, dividends and/or royalties to non-residents.


Ka whakamāramatia i ēnei whārangi ngā āhuatanga tāke o ngā utu me ngā koha i te hapori Māori mō te wāhi ki te tāke whiwhinga moni, te tāke hokohoko (GST), me te noho mai o te tangata hei kaimahi māu.


A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.


This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).


Use this form to register for approved issuer status. You can also use this form to register your security.


Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.


This service lets you register for goods and services tax (GST).


IR340 weekly and fortnightly tax tables for past pay periods


IR341 Four-weekly and monthly tax tables for past pay periods.