Key focus areas the IRD now checks

The IRD’s key focus areas

The specific issues that IRD are currently looking at include:

Aggressive tax planning

IRD is doing a lot now to find and then deal with aggressive tax planning.

Central and local government
IRD are helping central and local government make sure they have the systems and processes in place to get their tax right.


Charities make an important contribution in our communities. IRD are checking that charities get their tax right.

Everyone files and pays on time

IRD are making filing and paying on time simpler for you so make sure you know them as well as what to do to avoid penalties and interest.

Fraud and identity theft

A few people intentionally provide false details to pay less or claim more than they should. IRD are now taking this issue seriously.

Life insurance providers

IRD are providing advice and support to life insurers applying legislative changes to their businesses.

People with high-wealth or high-income

IRD want you to earn about the types of mistakes they see and what you can do to avoid them.

The property business

If you earn income from property or have boarders stay in your home then ensure you know what to do to pay the right amount of tax that could be due.


Before you set up, manage or receive income from a trust, make sure you understand your tax responsibilities.

Under-reporting income and operating outside the system

IRD are helping people understand what they need to do to join in the global efforts to combat tax evasion.