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Software providers Kaiwhakarato Pūmanawa Rorohiko

Income Tax (INC)

Everyone in New Zealand needs to pay tax on income they earn, whether they’re an individual, business, or organisation.

Income tax returns

Most salary and wage earners will automatically receive an income tax assessment and will not need to submit a return but any individual who does not receive an automatic assessment, and all businesses and organisations, must submit an annual income tax return unless they have an exemption.

Income tax information is submitted to Inland Revenue on one of these return types:

  • IR3 - Individual income tax return - resident
  • IR3NR - Individual income tax return – non-resident
  • IR4 - Companies income tax return
  • IR6 - Trust or estate income tax return
  • IR7 - Partnership or look-through companies income tax return
  • IR8 - Māori authority income tax return
  • IR9 - Clubs and societies income tax return
  • IR44 - Registered superannuation fund income tax return

When submitting an income tax return the filer is also able to provide additional forms (attachments) that apply to the individual’s or organisation’s situation.

Find out more about the income tax forms available through gateway services in the Software Developer Kit.

Find out more about income tax for individuals

Find out more about income tax for businesses and organisations

Filing income tax returns through our gateway services

The income tax gateway service can be used to:

  • Submit new or amended income tax returns and supplementary forms
  • Request income tax information held by Inland Revenue for a customer
  • Query the processing status of a previously filed income tax return
  • Request a copy of a previously filed income tax return
  • Request the due date of the next expected income tax return

All income tax returns and supplementary forms are supported by the income tax gateway service.

Gateway service capability for income tax

The gateway service used for income tax is the return service. It provides the following capabilities through defined service operations:

Service operation Description
Prepop Provides information in pre-populated fields.
File Submits new or amended income tax returns.
RetrieveStatus Provides the status of a previously filed income tax return.
RetrieveReturn Provides a copy of a previously filed income tax return.
RetrieveFilingObligation Provides the due date of the next expected income tax return.

Software developer kit

View or download the Income Tax software developer kit (SDK) this contains:

  • Sample request and response messages for each service operation for each return type
  • The schema (xsd) and supporting wsdl for the return service
  • The return service build pack for Income Tax (includes data definitions and response status codes)
  • Test scenarios
  • Test data

Supporting services for Income Tax

Identity and access service

Push Notification service

This service uses a Secure File Transfer Protocol (SFTP) to provide notifications of changes to income tax return status.

Find out more about the push notification service

Software intermediation service

This service allows the linking of tax agents and customers to software providers. These links are used by the bulk file feed and history bulk file feed services.

Find out more about the software intermediation service

Intermediation service

This service allows the linking, delinking or updating of the intermediary client list to their clients' accounts or customer master and additionally the ability to retrieve clients and client lists that have already been established.

Find out more about the intermediation service

Other supporting guides and documents

SOAP API works in our gateway services

Learn about our soap API architecture that we offer through gateway services and how we authorise identity and access to our application types.

How to manage myIR logins and gateway services access tokens

Learn how to manage myIR logins for authorised representatives of an organisation so that access tokens can be generated for gateway services.

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Income tax business use cases

The following are examples of sequences of the gateway return service operations that could be used to achieve a specific business outcome. The operation numbers in each use case are the proposed order to use each operation.

Number Use case File Prepop Retrieve
Status
Retrieve
Return
Retrieve
Filing
Obligation
1
Submit a new INC return
 2
1
 
 
 
2
Retrieve the status of previously submitted INC return and next filing obligation
 
 
1
 
2
3
Retrieve previously submitted INC return
 
 
 
1
 
4
Amend and submit an INC return
 2
 
 
1
 

Automatic assessment (auto-calc) business use cases

Inland Revenue will calculate assessments automatically for individuals if we have all their income information for the tax year. We will recalculate those assessments if the income information is subsequently updated. The income tax gateway service can be used to view and manage automatically calculated assessments.

Find out more about automatic assessments

The following are examples of sequences of the gateway return service operations that could be used to achieve a specific business outcome . The operation umbers in each use case is the proposed order to use each operation.

Number Use case File Prepop Retrieve
Status
Retrieve
Return
Retrieve
Filing
Obligation
1
Retrieve auto-calculated return
 
 
2
1
 
2
Confirm auto-calculated return
3
 
2
1
 
3
Amend and submit reportable income
2
1
 
 
 
4
Submit other income
2
1
 
 
 

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