IR 793
Existing client changes
December 2007
Please read the notes on the back before completing the form.
Use an IR 795 to link or delink a client.
Tax agent details
Tax agent or agency name
Tax agent or agency IRD number
(8 digit numbers start in the second box.
)
Contact person
Contact numbers
(
)
(
Ext.
Daytime
)
Fax
Email address
Client’s details
Client’s name
Client’s IRD number
Changes required
1. Client’s name. Please send a copy
of the certificate of incorporation
for company name changes
2. Client’s business industry
description
Code
3. Client’s street address
Street address
Suburb or RD
4. Client’s postal address
(if different from street address)
Postcode
Town or city
Postcode
Street address or PO Box number
Suburb, box lobby or RD
5. Client’s contact numbers
Town or city
(
)
(
Business
)
(
Mobile or after hours
)
Fax
6. Client’s email address
7. Change of postal address
Tick the agent column for tax
types to be addressed to you.
Agent Client Tax type
AIL
Approved issuer levy
Agent Client Tax type
IPS
RWT on interest
FAM Family assistance
MAC Mäori authority credit
Tick the client column for
tax types to be addressed to
your client.
FBT Fringe benefit tax
NRT Non-resident
withholding tax
Only indicate those tax types
for which your client is liable
and linked to your agency.
GST Goods and services tax
*Other tax types will automatically
be updated with this tax type.
See the notes to Question 7 on
the back.
GMD Gaming machine duty
INC
Income tax*
IPE
RWT on interest
(exempt recipients)
PAY PAYE tax deductions*
REB Personal tax rebate
RWT Resident withholding
tax
SLS Student loan (borrower)
RESET form
Notes
Use this form to tell us about any changes needed to your client’s records.
Make all additions to and deletions from your client list on a Client linking or delinking (IR 795) form.
Question 1 – Name
Enter your client’s name. Please send a copy of the certificate of incorporation for company
name changes.
Question 2 – Business industry description
Enter any change to your client’s business industry description and code.
If your client is an employer, a self-employed person or a close company, we supply the business industry description to the
Accident Compensation Corporation (ACC). Inland Revenue is required by law to provide ACC with this information.
To get an accurate business industry description and code, use the notes for guidance in the booklet
Agent’s guide to ACC – business industry descriptions, codes and ACC levies (ACC414). You can get one by calling ACC
on 0508 222 995 or from their website at www.acc.co.nz
Questions 3 and 4 – Addresses
Please enter any changes to your client’s postal and street addresses.
Question 5 – Contact numbers
Please enter any changes to your client’s telephone and fax numbers.
Question 6 – Email address
Please enter any change to your client’s email address.
Question 7 – Addresses for your client’s mail
Tick the “Agent” column for tax types to be addressed to you.
Tick the “Client” column for tax types to be addressed to your client.
“Agent” mail will be sent to your office. “Client” mail will be sent to your client’s street or postal address.
Some other tax types are automatically updated with the same changes you request for the INC or PAY tax types. These are:
Tax types linked to INC:
DWT
ICA
QCT
WPE
WPN
RWT on dividends
Imputation credit account
Qualifying company election tax
Withholding payments elected
Withholding payments non-elected
Tax types linked to PAY:
CSE
SLE
SSC
Child support (employer)
Student loan (employer)
Specified superannuation contribution withholding tax
Some other related tax types that are not automatically connected may also need to be changed, such as FBT. You need to
indicate these at Question 7 so we can manually change them.
For you to receive your client’s mail for the child support custodial parent (CPR) or paying parent (NCP) tax types, you must
be nominated by your client. You cannot be linked for these tax types. Your client can nominate you by writing to us or using
an Elect someone to make child support enquiries on your behalf (IR 146) form.
www.ird.govt.nz
Visit our website for services and information. Go to:
Get it done online to file returns, register for services and access account information
Work it out to calculate tax, entitlements, repayments and due dates and to convert overseas income to
New Zealand currency
Forms and guides
You can also check out our newsletters and bulletins, and have your say on items for public consultation.
INFOexpress
INFOexpress is our automated phone service. You can order stationery (forms and guides) and request personal tax summaries
using our natural language speech recognition system. This lets you use your voice instead of keying in numbers on the phone
keypad. For all other services you’ll need to use a touch tone phone and key in numbers for options.
Remember to have your IRD number with you when you call. It’s also helpful if you know the number or name of any forms
or booklets you’re ordering.
You can call INFOexpress between 6 am and 12 midnight, seven days a week.