Client's IRD number

MSD must provide the client with a minimum of 10 working days to provide IRD number evidence that has been requested in writing.

MSD can extend the 10 working day period (in writing) if the client has a reasonable explanation for requiring more than 10 days to provide evidence of their IRD number.

This considers factors outside the client's control that cause delays, including, but not limited to:

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

MSD has an agreement with Inland Revenue to share information about clients' IRD numbers. When the IRD number information MSD holds does not match Inland Revenue's information, or there's an error. MSD should ask the client (in writing) to provide evidence of their IRD number.

In the written request for evidence of the IRD number, MSD 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 is unsuccessful, and
• a minimum of 10 working days to provide their IRD number evidence or the client's assistance must be suspended.

Note suspension does not apply to Childcare Assistance.

Example

Isla is working and receiving OSCAR Subsidy. MSD holds an IRD number on record. The IRD number validation results in a No Match for Isla's IRD number. MSD contacts Isla to informally check the IRD number but because Isla is only receiving OSCAR Subsidy and no other taxable income, no further request for the IRD number is made.

MSD must suspend all taxable and income tested assistance the client is getting, except their OSCAR Subsidy, if evidence of an IRD number is not provided within 10 working days from the written request, or extended period if this has been applied.

Example

Koa has been receiving OSCAR Subsidy and Sole Parent Support for 1 year. MSD does not have an IRD number on file for Koa. MSD sends a notice in writing, giving 10 working days for Koa to provide evidence of their IRD number because they receive Sole Parent Support which is a taxable benefit. MSD receives no response to this request. MSD suspends Koa's Sole Parent Support (but not Koa's OSCAR Subsidy) because Koa has not supplied MSD with evidence of their IRD number within the timeframe provided.

MSD may not need evidence of an IRD number when the client is only receiving the OSCAR 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.

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

Example

Sienna is 23 and receiving OSCAR Subsidy. Sienna's mother (Sara) is Sienna's agent and acts on Sienna's behalf with MSD. Sienna does not have an IRD number and Sara is not a recognised agent for Sienna for Inland Revenue. Sienna has a serious head injury, is unconscious and expected to be in hospital for at least 8 weeks. Due to their injury, Sienna is not able to give consent to appoint Sara as an agent for Inland Revenue to apply for an IRD number. MSD can request this information later when Sienna's situation has changed.

Note there is different guidance for requesting evidence of an IRD number for partner's whose income is relevant to a client's OSCAR Subsidy or when a client is applying for OSCAR Subsidy.