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To become an intermediary you will need to have 10 or more clients, not including you or your business.

If an entity is applying to be a tax agent, bookkeeper, payroll bureau, or other representative, we will need declarations from the key office holders.

We will visit you before we approve an application. Before this visit you will need to provide authorities to act for all 10 clients listed on your application. You will also need to provide all other authorities to act you may hold for other clients you plan to link.

Becoming an intermediary

Before you start

You will need:

  • your details as a representative
  • your professional details
  • a completed and signed Declaration for an intermediary - IR768
  • a valid photo ID - refer to IR768 for requirements
  • the names and IRD numbers of your clients
  • your authority to act template.

In myIR select 'I want to...'

Select 'Apply to be an intermediary'

Choose the type of intermediary you want to become

  • Tax agents can act on a client’s behalf for tax and social policy activities.
  • Bookkeepers typically represent clients for GST and PAYE.
  • Payroll bureaus act for clients' PAYE and associated tax activities.
  • Other representatives can act on a client's behalf for tax and social policy activities.
  • PAYE intermediaries take care of employer obligations, including paying employees and meeting record-filing requirements.

Fill out the details for your application

Check and declare

Log in to myIR

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Last updated: 12 Dec 2024
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