IRD information request NZ: If your business has received a request from Inland Revenue, it is important to understand what information is required, organise your records and respond within the specified timeframe. This guide explains how New Zealand businesses can manage an IRD information request, avoid common mistakes and identify when professional accounting support may help.

An IRD information request NZ businesses receive may relate to GST returns, income tax, business expenses, bank transactions or other financial records. Failing to respond to a valid request can have serious consequences, so it is important to take the matter seriously without assuming that a request automatically means wrongdoing has occurred.

A case reported by Inland Revenue on 20 October 2026 illustrates why responding to requests matters. A Christchurch contractor was fined $3,500 after failing to provide requested information. The case highlights the importance of keeping records, communicating with IRD and seeking help when necessary.

What is an IRD information request in NZ?

An IRD information request in NZ is a request from Inland Revenue for information or documents relevant to its administration of tax laws. The request may be made to clarify information in a return, verify a transaction, review a tax position or investigate a discrepancy.

Depending on the circumstances, a business may be asked to provide:

• Bank statements and transaction records.
• Sales invoices and evidence of income.
• Supplier invoices and expense receipts.
• GST returns and supporting calculations.
• Accounting reports, ledgers and reconciliations.
• Payroll or PAYE records, where relevant.
• Contracts and documents supporting particular transactions.

The scope of an IRD information request depends on the specific issue and the legal basis of the request. Read the correspondence carefully to understand what is being requested and when it must be provided.

Recent IRD case: A $3,500 fine for failing to provide information

In its media release dated 20 October 2026, Inland Revenue reported that Christchurch labour-only contractor Larnce James Schimanski was fined $3,500 for failing to provide requested information.

According to the release, two returns filed in early 2023 claimed large refunds. IRD began investigating after five other returns also resulted in refunds. It requested information relating to four GST returns.

An audit letter sent in February 2024 requested records including bank statements, sales and purchase invoices, GST working papers and receipts. The contractor cited difficulties accessing records and later supplied some, but not all, bank account details.

In September 2024, IRD delivered a formal information notice. The release states that subsequent calls and letters did not result in the requested information being provided. The contractor pleaded guilty on the day the trial was due to begin and was fined $3,500.

The key lesson for business owners: if you cannot provide information by the deadline, communicate with Inland Revenue as soon as possible. Explain what is missing, outline the steps you are taking and obtain advice if you are unsure about your obligations.

Read the official Inland Revenue media release for the reported case details.

7 steps to take when you receive an IRD information request NZ

1. Read the request carefully

Identify which tax types, returns, transactions and periods are covered. Check whether the correspondence is an initial information request, an audit letter or a formal statutory notice.

If you do not understand a requirement, seek clarification rather than guessing. Do not assume that sending a few documents will satisfy the full request.

2. Check the deadline

Record the response date and create a list of the information required. Contact your bookkeeper, accountant, bank or accounting software provider early if you need their assistance.

If you genuinely need more time, contact IRD promptly and explain why. Request an extension if appropriate, and do not assume it has been granted until you receive confirmation.

3. Gather your financial records

Organise the requested documents by tax period and category. Check that invoices, receipts, bank records and accounting reports are readable and relevant to the questions asked.

If a document is missing, record what is unavailable and the steps you have taken to locate it. Never invent information or change records to make them appear consistent.

4. Reconcile your GST and accounting information

Compare your accounting records with bank statements, invoices and the relevant GST returns. Investigate differences, duplicate transactions, missing income or unsupported expense claims before submitting your response.

If you identify a possible error in a previous return, speak with a qualified accountant or tax adviser about the appropriate correction process.

5. Keep records of all communications

Save IRD letters, emails, documents submitted and submission confirmations. Keep notes of phone calls, including the date, the person you spoke with and any agreed next steps.

If you submit only part of the information, clearly explain what remains outstanding and when you expect to provide it.

6. Seek accounting or tax advice

An accountant or tax adviser may help you organise records, reconcile accounts, understand discrepancies and prepare supporting explanations. This can be particularly useful when the request covers several tax periods or involves complicated transactions.

If you have received a formal notice, are facing a tax dispute or are concerned about potential penalties or prosecution, specialist tax or legal advice may also be necessary.

7. Improve your record-keeping systems

After responding, identify why the request was difficult to manage. Consider regular bookkeeping, digital invoice storage, scheduled GST reconciliations and a process for monitoring official correspondence.

Good financial administration makes it easier to answer future questions and reduces the risk of missing important deadlines.

What happens if you do not respond to an IRD information request in NZ?

The consequences depend on the request, the applicable legal obligations and the circumstances. Failure to comply with a valid information requirement may lead to further enforcement action, penalties or prosecution.

New Zealand legislation gives Inland Revenue information-gathering powers. For example, section 46 of the Goods and Services Tax Act 1985 concerns access to information for GST purposes, while section 17B of the Tax Administration Act 1994 provides for certain formal information notices.

If you are unable to comply, do not simply ignore the correspondence. Seek clarification, explain genuine difficulties and obtain advice about your obligations. An information request alone does not establish that a taxpayer has committed an offence.

Refer to the official Goods and Services Tax Act 1985, the Tax Administration Act 1994 and IRD’s guidance on criminal penalties.

Common mistakes to avoid

• Ignoring correspondence: leaving a request unanswered can make the situation more serious.
• Missing deadlines: communicate early if you encounter genuine difficulties.
• Sending incomplete information without explanation: identify outstanding documents clearly.
• Submitting unreconciled figures: check records for inconsistencies before responding.
• Guessing answers: verify facts and figures rather than relying on assumptions.
• Altering records improperly: preserve original documents and document legitimate corrections.
• Assuming an audit proves wrongdoing: a request for information is not automatically a finding of non-compliance.

How can your business prepare for future IRD requests?

Businesses can make future information requests easier to manage by maintaining accurate records and following consistent accounting procedures.

• Keep business and personal transactions separate.
• Record income and expenses regularly.
• Reconcile bank accounts and GST records.
• Store invoices and receipts securely.
• Review GST returns and calculations before filing.
• Understand the record-keeping requirements relevant to your business.
• Monitor official correspondence and tax deadlines.
• Ask for professional advice when a tax treatment is unclear.

For general tax information, visit the official Inland Revenue website.

How DFK Orb360 can support your business

Responding to an IRD information request NZ businesses receive can take time away from day-to-day operations. DFK Orb360 O’Halloran Chartered Accountants provides accounting, tax and business advisory services for New Zealand businesses.

Explore our accounting services for New Zealand businesses to learn more about the support available for your business’s financial management and compliance needs.

If you need broader professional accounting support, learn more about our chartered accountant services in New Zealand.

Depending on your requirements, our team can discuss support with:

• Organising accounting records and supporting documents.
• Reviewing GST records and reconciliations.
• Improving bookkeeping and financial reporting.
• Understanding tax compliance requirements.
• Establishing more reliable processes for financial records and deadlines.

Every situation is different, and the appropriate support depends on the request and the stage of the process. Where specialist tax or legal advice is needed, that should be considered separately.

Frequently asked questions about IRD information requests

Final thoughts

An IRD information request NZ businesses receive should be taken seriously, but a structured response can help make the process more manageable. Understand what is required, meet applicable deadlines, keep clear records and seek professional advice when necessary.

If you need help with business accounting, GST reconciliations or tax compliance processes, contact DFK Orb360 to discuss your requirements.

This article provides general information only and is not tax or legal advice. Your obligations depend on the specific request, the facts and the law applicable to your circumstances.