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 includes considering 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 a client'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 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 IRD number evidence or the client's assistance must be suspended.

Example

Isla is receiving Emergency Maintenance Allowance and MSD holds an IRD number on record. The IRD number validation results in a No Match for Isla's IRD number. MSD provides 10 working days in writing for Isla to provide evidence their IRD number. MSD's decision to give 10 working days to provide evidence is based on:

• Isla already having an IRD number
• Isla 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 must suspend all taxable and/or income tested assistance the client is getting, including their Emergency Maintenance Allowance, 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.

Note suspension does not apply to Childcare Assistance.

Example

Koa is receiving Emergency Maintenance Allowance and MSD does not have an IRD number on record. MSD sends a written request giving 10 working days for Koa to provide evidence of their IRD number. MSD receives no response to this request. MSD suspends all Koa's taxable and/or income tested assistance because Koa has not supplied MSD with evidence of their IRD number within the timeframe provided.

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

• there are significant factors, that are outside the client'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

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

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

Note there is different guidance for requesting an IRD number or evidence of an IRD number when a client is applying for Emergency Maintenance Allowance.