IRD number for client or partner who is included

MSD must provide the client or grandparented non-qualified partner 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 or partner has a reasonable explanation for requiring more than 10 days to provide evidence of their IRD number.

This includes considering factors outside the client or partner’s control that cause delays, including, but not limited to:

• 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)
• client or partner does not speak English as a first language and has difficulty navigating evidence requirements
• client or partner has limited access to the internet, a device, or their local service centre
• client or partner has a physical or intellectual disability that makes accessing services difficult
• client or partner 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 or 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 or partner (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 an 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 IRD number evidence or the client's assistance must be suspended.

Example

Isla is receiving New Zealand Superannuation 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 New Zealand Superannuation, 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. If the partner has not provided evidence of their IRD number, the partner's taxable and/or income tested assistance must be suspended.

Note suspension does not apply to Childcare Assistance.

Example

Koa is receiving New Zealand Superannuation and MSD does not have an IRD number on record for Koa. 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 of 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:

• 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

or

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

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

Example

Sienna is 67 and receiving New Zealand Superannuation. Sienna's partner (Sara) is Sienna's agent and acts on Sienna's behalf with MSD. Sara is not a recognised agent for Sienna for Inland Revenue. Sienna has an IRD number that results in a no match when MSD runs the IRD number validation API. MSD requests evidence of Sienna's IRD number. Sienna has a serious head injury, is unconscious and expected to be in hospital for at least 8 weeks. Sienna is not able to give consent to appoint Sara as an agent for Inland Revenue to request IRD number evidence due to their injury. MSD can request this information later when Sienna's situation has changed.

Note there is different guidance for requesting an IRD number or evidence of an IRD number when a client is applying for New Zealand Superannuation.