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IRD letters and actions, explained

One page for each IRD letter or step: what it means, the clock it starts, and what you can still do about it.

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Every IRD letter starts a clock. Find yours below.

IRD's collection process follows a predictable path: overdue notices, calls and visits, bank deduction notices, and for companies, credit reporting, statutory demands and liquidation applications. Each page explains what the letter or action means, the deadline it sets, what you can still do, and the documents to gather.

If you've received a statutory demand or a liquidation application, talk to a lawyer today and find out quickly whether IRD can be paid in full. Those deadlines are short and they don't move.

8 pages in this section

Statutory demand

Served a statutory demand by IRD? What the 15 working days mean, the 10-day set-aside window, why ignoring it leads to liquidation, and how to respond.

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Liquidation application

IRD has filed to liquidate your company? What the application means, the 10 working day shareholder window, and how paying in full can end it.

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Deduction notice (bank deductions)

IRD took money from your bank account? How section 157 deduction notices work, joint accounts, why they can't be disputed, and how to stop further deductions.

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Credit reporting

From 1 April 2026, IRD can report company tax debt over $150,000 to credit agencies. The thresholds, the Notice of Intent, and how to stay off the list.

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Notice of Intent

An IRD Notice of Intent gives a company 30 days before its tax debt can be credit-reported. What engaging means, what to gather and how to use the window.

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Overdue notices

Ignoring IRD's automated overdue notices? Since 2026, two of them can satisfy the reasonable-effort test for credit reporting. How to read and act on them.

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IRD calls and visits

A call or visit from IRD about overdue tax? What IRD's campaigns involve, how to tell a genuine call from a scam, what IRD won't ask for, and how to prepare.

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What happens if you don't pay

From a missed due date to liquidation: how IRD escalates unpaid tax, what triggers each step, and the point at which each option closes. Act early.

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