Tax relief for adverse events

Inland Revenue understands people may be unable to file or pay their tax on time because of the recent severe weather events in the north of the North Island.

During events like these we can offer additional support and we have several ways to help people through this.  No need to contact us right now, just when you reasonably can. 

Removing penalties and interest 

People might be worried about the penalties and interest we charge on late filing or late payment. If people let us know as soon as they reasonably can that they’ve been significantly affected by this weather, we’ll remove any penalties once the tax is paid in a reasonable time. We will also remove interest charged up to 30 April 2023.  

Send us a message in myIR or contact us through a tax agent. 

Apply to have a penalty waived

Paying in instalments 

Once someone has worked out what they can afford to pay, they can set up an arrangement to pay in instalments. This can be set up using myIR or over the phone with us. This will stop late payment penalties from applying. 

Apply for an instalment arrangement 

Financial hardship 

We have the discretion to write-off all or some tax owing, penalties and interest charged depending on someone’s situation. 

Apply for financial relief - individuals in New Zealand

There is specific support available for businesses and self-employed people. 

Provisional tax 

If they think their annual income is going to drop because of an event, they can choose to estimate provisional tax for the year. This will reduce their provisional tax to pay. They may even get back some of the provisional tax already paid.

If they get Working for Families or Child Support, the changes in income may affect entitlements or obligations. 

Estimation option

Income equalisation scheme 

This covers people who farm or have an agricultural business on land in New Zealand or have a fishing or forestry business. They may be able to make a late deposit or an early withdrawal of funds in the scheme outside of the usual timeframes. 

Discretionary relief

Child support 

People who receive or pay Working for Families or Child Support may need to let us know if their family’s situation has changed because of an emergency event. If a family’s income or situation has changed this may affect entitlements or payments. Any concerns or questions, or trouble making payments by the due dates, please call us on 0800 221 221. 

Estimating your income for child support

Working for Families  

As entitlement is based on the yearly family income, the entitlement may change if family income has been affected by the emergency event. People can update your estimated family income through myIR. 

Update my family income for Working for Families

Working for Families Tax Credits can be claimed weekly, fortnightly or at the end of the year. It's important if people have a tax agent to discuss options with them first. 

Tailored tax codes 

Salary and wage earners may be entitled to a special tax code if they have a loss to carry forward. 

Which tailored tax option is right for me?

Contacting Inland Revenue 

If someone needs to talk to us, they can: 

• Call us on our dedicated phoneline 0800 473 566 
• Send us a message in myIR with the keyword flood in the subject line
• Come in to one of our front-of-house offices. 

They can also get in contact with a tax agent for professional advice. 

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