IRD number for partner who is not apportioned assistance

As part of a review of benefit, MSD may make a written request to the client for evidence of their partner's IRD number when the:

• partner is not apportioned the primary client's Emergency Benefit, and
• partner's income is relevant to a client's Emergency Benefit.

MSD can request a client to provide evidence of their partner's IRD number within a reasonable time period (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 includes considering factors outside of the client or partner's control that may cause delays, including, but not limited to:

• the partner or client 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 a partner's IRD number. 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 partner's IRD number, unless there are significant barriers to providing this.

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 was unsuccessful, and
• giving the client a minimum of 10 working days to provide their partner's IRD number evidence or the client's assistance may be suspended.

Example

Isla is receiving Emergency Benefit. Isla's partner, Ariki, has income that is included in MSD's income test to determine eligibility for Emergency Benefit and MSD holds an IRD number for Ariki. The IRD number validation results in a No Match for Ariki's IRD number. As part of a review of Isla's benefit, MSD provides a notice in writing, giving 10 working days for Isla to provide evidence of Ariki's IRD number. MSD's decision to give 10 working days to provide evidence is based on:

• Ariki already having an IRD number
• Ariki not having any significant barriers to getting evidence of their IRD number
• MSD's obligation to provide a minimum of 10 working days to provide the information.

MSD may suspend all taxable and/or income tested assistance (including Emergency Benefit) the client is getting if evidence of a partner's IRD number evidence is not provided within a reasonable timeframe (usually 10 working days) or within the extended period if this has been applied. In rare cases, depending in the client's circumstances, MSD may consider cancelling or varying the client's assistance.

Note suspension does not apply to Childcare Assistance.

MSD may not ask for evidence of an IRD number when there are significant barriers to providing the evidence, including, but not limited to:

• significant factors, that are outside the client's 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.

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 and partners apportioned a part of the primary clients Emergency Benefit, or when a client is applying for Emergency Benefit.