Partner's IRD number

MSD can request a client to provide evidence of their partner's IRD number within a reasonable time period where the client also receives any other taxable assistance (usually 10 working days). MSD can set a different period or extend the period to provide evidence of an IRD number when it is expected to take longer to get the evidence. This considers factors outside the client or partner's control that may cause delays, including, but not limited to:

• the client or partner has a family emergency that caused a delay
• processing delays with an external agency (e.g. Inland Revenue, Department of Internal Affairs, etc)
• the client or partner does not speak English as a first language and has difficulty navigating evidence requirements
• the client or partner has limited access to the internet, a device, or their local service centre
• the client or partner has a physical or intellectual disability that makes accessing services difficult.

MSD has an agreement with Inland Revenue to share information about IRD numbers. When the IRD number information MSD holds does not match Inland Revenue's information, MSD should ask the client (in writing) to provide evidence of their partner's IRD number, unless there are significant barriers to providing this.

The request for evidence of the IRD number must include a notice in writing (adverse action notice):

• advising that MSD has shared information (including IRD number and some personal details) with Inland Revenue, and the match was unsuccessful, and
• giving the client or partner a minimum of 10 working days to provide their partner's IRD number evidence or the client's assistance may be suspended, cancelled or varied.

Example

Isla is working part-time and receiving Childcare Subsidy. Isla's partner, Ariki, is also working part-time. Ariki's income is included in MSD's income test to determine Isla's eligibility for Childcare Subsidy and MSD holds an IRD number for Ariki. The IRD number validation results in a No Match for Ariki's IRD number. MSD contact Isla to informally check Ariki's IRD number but because Isa is only receiving Childcare Subsidy and no other taxable income, no further request for Ariki's IRD number is made.

MSD may not need evidence of an IRD number when the client is only receiving the Childcare Subsidy. MSD can still informally ask for an IRD number.

In addition, IRD number evidence may not be required when there are significant barriers to providing the evidence, including, but not limited to:

• significant factors, that are outside the client or partner's control, that would substantially delay providing evidence of their IRD number (e.g. a national emergency affecting Inland Revenue's ability to provide IRD number evidence), and
• the client needs assistance to continue, before the evidence can be provided

or

• significant factors related to a health, injury or disability that are outside the client's control that prevents them from providing evidence of an IRD number, and
• an agent cannot be appointed to act on the client's behalf.

A partner's IRD number and evidence of their IRD number does not need to be provided when they are not a New Zealand tax resident.

MSD can determine at a later point to request evidence of the IRD number.

For more information see:

• Non-tax resident partner's IRD number not required

Note there is different guidance for requesting evidence of an IRD number for clients or when a client is applying for Childcare Subsidy.