When you make a payment to us you'll need to use your IRD number as a reference. You'll also need to use a payee code showing us which tax type the payment is for.
If you're making a payment for an approved instalment arrangement you'll need to use the reference code from your acceptance letter. Every instalment arrangement has its own reference code so that your payments go to the right debt.
Here's a table of the codes to use for different tax or account types.
| Account type | Code |
|---|---|
| Approved issuer levy (AIL) payments. | AIL |
| Penalty payments for account information providers (AIPs) | AIP |
| Child support repayments by receiving carers who have been overpaid. | CPR |
| For payments when a New Zealand financial institution has not met its Common Reporting Standard (CRS) obligations. | CRS |
| Resident withholding tax payments on dividends. For other types of resident withholding tax, see IPS and RWT. | DWT |
| Payments for the total deductions due on employer deductions and includes CSE, KSE, KSR, PAY, SLE, SSC, and contractors using the WT tax code. | EMP |
| Income Equalisation reserve scheme payments. | EQU |
| Environmental restoration scheme payments. | ERA |
| Working for Families repayments by families who have been overpaid. | FAM |
| Fringe benefit tax (FBT) payments for Fringe benefit tax annual return - IR420 or IR422 filers. | FBT |
| Paying fees for New Zealand foreign trusts. | FTR |
| For gaming machine duty (GMD) payments. | GMD |
| Goods sold in satisfaction of debt (GSD) payments. | GSD |
| GST payments for Goods and Services tax return GST101A filers. | GST |
| Payments for combined Goods and services tax (GST) and provisional tax for GST103 filers. | GAP |
| For intermediaries (payroll providers) paying employee deductions. | IED |
| Payments for income and provisional tax. | INC |
| Resident withholding tax payments on interest. For other types of resident withholding tax, see DWT and RWT. | IPS |
| KiwiSaver contributions from self employed people and contractors, and voluntary contributions by employees. | KSS |
| Legal costs (LGL) payments. | LGL |
| Child support payments by parents who pay child support for their children. | NCP |
| Tax paid on dividends, interest, and royalties paid from a New Zealand resident to a non-resident. | NRT |
| Portfolio investment entity (PIE) payments. | PIE |
| Paid parental leave repayments for people who have been overpaid. | PPL |
| Research and Development Incentives repayments for people who have been overpaid. | RDI |
| Tax credits repayments when paying back an overpayment, for example overpaid donations tax credits. | REB |
| Payments deducted from residential property sales. | RLT |
| Resurgence Support Payments for people who have been overpaid. | RSP |
| Rulings and determinations (RUL) and short process rulings payments. | RUL |
| Resident withholding tax payments for Māori authority distributions and for dividends which are treated as interest. For other types of resident withholding tax, see DWT and IPS. | RWT |
| Payments for the Small Business Cashflow Loan. | SBC |
| Student loan repayments to an individual's student loan balance. | SLS |
| Unclaimed Money. | UCM |
Last updated:
04 Apr 2024