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Notice of waiver of time bar - IR775

This notice must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.

The time bar may be delayed for a taxpayer by a waiver for:

  1. not more than 12 months from the time at which the time bar would otherwise apply, by written agreement in the IR775 form between the Commissioner and the taxpayer
  2. a further 6 months from the end of the 12-month period referred to in paragraph (1), by written notice given by the taxpayer.

What you will need

  • Taxpayer's name and address
  • Taxpayer's IRD number
  • The tax type, period in question, date of filed return, the existing time bar date and the new time bar date.