There's some changes happening in at the IRD. The time period for claims claiming your tax refunds has changed. It used to be that tax refunds had to be made within a 4 year period of the end of the income year a return was filed in, with an additional 4 year period available if the refund was due to a clear mistake or an honest oversight on your part. From 2013-14 and later tax years, this additional further 4 year period will not longer be available to you or your business. Refunds resulting from assessments for the 2012-2013 and earlier years can still have this additional further 4 year period. Your accountant should be aware of this. Slater Chartered Accountants keeps abreast of these changes so we can maximise service and your returns. We also need to know so we can advise you correctly. Time Period for Claiming Donation Tax Credits This period has also been reduced. The IRD now says "you have to claim donation tax credits within four years from the day after the end of the year the donation was made in. If you have an early balance date, you now have to claim donation tax credits within four years from 1 April following the end of the tax year the donation was made in. This change applies to tax credit claims made in the 2014-15 and later tax years." This time period for claiming donation tax credits is now in line with other annual return filing periods. If you want to receive accurate and up to date tax and IRD advice you can contact Slater Chartered Accountants on 07 8389700 now and make an appointment. They're free. Always free and you're never charged to talk with us.