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Te tuku i ngā puka tāke tōmuri Filing overdue tax returns

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You need to file your overdue return as soon as possible and pay any tax you owe. It's important you file your return, so we can get your tax right. You might even be entitled to a refund.

We’ll estimate the amount of tax you owe if you did not file your tax return by the due date. This is called a default assessment. We may also charge you a late filing penalty.

Contact us if you do not think you need to file a return or you're having trouble completing your return. If we do not hear from you we'll start:

  • a recovery process to collect the default assessment amount
  • charging penalties and interest on any overdue amounts
  • taking prosecution action if required.