Client's IRD number
MSD may request evidence of an IRD number for a client who is being paid Sole Parent Support.
Setting or extending the timeframe for providing evidence
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 control that cause delays, including, but not limited to:
- the 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 does not speak English as a first language and has difficulty navigating evidence requirements
- the client has limited access to the internet, a device, or their local service centre
- the client has a physical or intellectual disability that makes accessing services difficult
- the client is injured, disabled, or has a medical condition that makes accessing services difficult.
Notice following unsuccessful match
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 (adverse action notice) in writing:
- 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 Sole Parent Support and MSD holds an IRD number on record. The IRD number validation results in a No Match for Isla's IRD number. MSD provides a notice in writing, giving 10 working days for Isla to provide evidence of 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 assistance if evidence of IRD number is not received
MSD must suspend all taxable and/or income tested assistance the client is getting, including their Sole Parent Support, 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 Sole Parent Support 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.
IRD evidence may not be requested in some circumstances
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.
Example
Sienna is 23 and receiving Sole Parent Support. 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. Sienna is not able to give consent to appoint Sara as an agent for Inland Revenue to apply for an IRD number 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 Sole Parent Support .
For more information see:
Legislation
- Beneficiary must supply tax file number section 112 Social Security Act 2018
- tax file number (definition) section YA 1 Income Tax Act 2007
