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Inland Revenue

Tax Policy

Consultation
Last updated 1 May 2026
Closing date 12 June 2026

Status Current

Consultation on proposed regulatory framework for intermediaries

Inland Revenue is seeking feedback on a proposed regulatory framework for intermediaries.

Intermediaries play an important role in helping people meet their tax obligations and access their social policy entitlements. The proposals aim to remove barriers to the development of different intermediary business models. The paper also seeks feedback on allowing intermediaries to provide services that would enable them to calculate income tax and make payments throughout the year on behalf of their customers.

You can access the issues paper below.