Processing 2025 individual income tax early returns will resume by the end of 2024

We’ve paused processing early IR3, IR3NR, and early automatic assessments for the 2025 tax year.

This is because assessments will not correctly calculate until we apply the new income tax thresholds. We’ll calculate 2025 income tax returns using the annual composite tax rates for the 2025 income tax year.

You can still file early returns. We’ll hold them and process them by the end of the calendar year — December 2024. When we start processing these returns, we'll let you know.

You can find the annual composite tax rates in the table 1 April 2024 to 31 March 2025.

Tax rates for individuals