An illustrative composite client situation
This is an illustrative composite client situation. It combines a question that New Zealand company owners commonly ask. It does not describe one identifiable client or a result achieved by Pillar.
An owner-manager had finished the company’s year-end work and understood that the income tax return had been filed. A Companies Office annual return reminder then arrived. The first question was: “Hasn’t my accountant already done the annual return?”
There is a clear general answer, but the next action still depends on the records. The Companies Office annual return and the Inland Revenue company income tax return are different filings. The reminder should be checked against the company’s filing month, current register details, access authority and the work the accountant was asked to complete.
The word “annual” is doing two different jobs
Companies Office says an annual return confirms that the company’s public register information is correct. It covers addresses, directors, shareholdings, an ultimate holding company where applicable, and filing information. It is not a financial document or a tax return.
Inland Revenue’s IR4 process is the company income tax return. It starts with the company’s income details and records the company’s tax position for the relevant income year.
That distinction explains why a reminder can be genuine even after the year-end accounts and tax work are complete. It does not, by itself, prove what remains outstanding for this company. The owner still needs to confirm the message, the period involved and whether another authorised person has already filed.
What changes the next step
The first useful check is the sender. A Companies Office notice, a myIR notification and an accountant’s completion email refer to different records. Save the notice and note the company number, filing name, due month and date shown. Access the agency through its official website rather than sharing a login or password.
Next, compare the Companies Register with what is true today. Business.govt.nz lists the annual return information as the company’s address, director and shareholder details, any ultimate holding company, and its filing month. If a director, shareholder or address changed during the year, the effective date and supporting records matter. An accountant should confirm whether the register can be updated in the annual return process or whether a separate company change needs attention.
Authority also matters. Companies Office requires the filer to have authority for the company. The person who can see an Inland Revenue account in myIR is not necessarily the person authorised to maintain the Companies Register. Do not assume that access to one system carries into the other.
The engagement scope is the final practical check. “Annual accounts”, “annual tax return” and “annual return” sound similar in conversation. The signed engagement or service schedule should show whether Companies Office maintenance was included, handled by someone else, or left with the directors. Pillar’s tax and compliance service can include company administration where that scope has been agreed, but the website cannot confirm what any existing engagement covers.
Records to bring to the first conversation
The owner does not need to reconstruct the whole company history before asking for help. A focused first pack would contain:
- the full reminder, including the sender, date and company number;
- the current Companies Register extract and the previous annual return confirmation, if available;
- the company’s assigned filing month and the names of people with register authority;
- changes to addresses, directors, shareholders or an ultimate holding company, with effective dates and supporting resolutions or transfer records;
- the accountant’s engagement letter or current service schedule; and
- the IR4 filing confirmation and income year, plus any other return named in the correspondence.
Passwords, RealMe credentials and myIR login details should not be sent. If a director or shareholding change also needs legal documentation, the accountant and company lawyer may need to work from the same dated records.
The decision to confirm with an accountant
For this composite situation, the analysis starts by matching each notice to the correct agency and obligation. It then checks the public company record, the dates of any changes, the authority to file and the agreed accounting scope. Only after those facts are clear can an accountant confirm what is still due and who should complete it.
Pillar’s service overview explains where company compliance work fits. To have a Pillar accountant review the reminder and the supporting records, contact Pillar through the published phone details or enquiry form. The form is not a secure document-transfer service, so start with a description of the issue rather than attaching sensitive records.