We have received several requests to clarify emails that appear to come from the IRD advising of refunds that are available to taxpayers.  These emails do NOT come from IRD – they are a scam and should be trashed.  NZ’s IRD has a policy of never sending out tax correspondence by email.  Nor does IRD request confirmations by email.  If you are at all unsure about IRD correspondence, the best action to take is to send it to us.