2026 END OF YEAR QUESTIONNAIRE

  • 2026 END OF YEAR QUESTIONNAIRE

    Please complete the questionnaire below and upload all supporting documents to help us finalize your year-end accounts. This document is to assist you in collating your end-of-year documents. This will enable us to prepare your financial statements and tax returns for the tax year ended 31 March 2026.

  • Term of Engagement

  • I hereby instruct Emerald Business Advisers Limited to prepare my Financial Statements and Taxation Returns for the tax year ended 31 March 2026.

    I accept the responsibility for the accuracy and completeness of the information supplied above, which is to be used in the preparation of my financial statements and income tax returns. Emerald Business Advisers Limited is not to complete an audit, nor do I wish you to undertake a detailed review of my affairs in order to substantiate the accuracy of the information, and therefore, Emerald Business Advisers Limited are unable to provide any assurance on my financial statements. I understand your work cannot be relied on to detect errors or fraud and that Emerald Business Advisers Limited and its employees accept no liability for the accuracy and completeness of the information supplied by me. I further understand that the financial statements will be prepared at my request and for my purposes only and that you will not be liable for any losses, claims or demands by any third person, including government departments.

    I understand that it is my obligation to collect and keep records of my income and expenses, including sales tax invoices, credit notes and other income and expense confirmation documentation. Also, it is my obligation to keep records of my expenses, including tax invoices for purchases of more than $200, evidence of payment, i.e. invoices, cash sale dockets, till receipts and evidence of credit card purchases.

    I agree to provide all information reasonably requested by Emerald Business Advisers Limited on a timely basis. I accept responsibility for any failure on my part to supply all relevant records and information to you.

    Emerald Business Advisers Limited is hereby authorised to communicate with the appropriate bankers, solicitors, finance companies, including investments and lending entities, and all government agencies on my behalf. Emerald Business Advisers Limited is hereby authorised to obtain any information as they require in order to carry out the above assignments.

  • Date*
     / /
  • Can you please indicate the level of urgency in completing your 2026 accounts?*

  • Your checklist:

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  • Motor Vehicles

  • Asset Purchases and Investment Boost rules

  • From 22 May 2025, businesses can claim 20% of the cost of new assets as an expense, then claim depreciation as usual on the remaining 80%.

    To claim Investment Boost, the asset must be:

    ·    new or new to New Zealand (even if it was used overseas in the past)

    ·    first available for the business to use on or after 22 May 2025

    ·    depreciable for tax purposes.

    You can also claim for:

    ·    new commercial and industrial buildings

    ·    improvements to depreciable property (but not residential buildings)

    ·    primary sector land improvements

    ·    assets arising from petroleum development expenditure and mineral mining development expenditure incurred on or after 22 May 2025 (except rights, permits or privileges)

    ·    mixed-use assets.

    There is no limit to the value of new investments you can claim Investment Boost for.

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  • Stock, Cash on Hand, Accounts Receivable, Accounts Payable and Bad Debts

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  • Worldwide Income

  • New Zealand tax residents must pay tax in New Zealand on their worldwide income, even if they did not bring the money into the country. Common examples of overseas income are interest earned from overseas bank accounts and rental income from properties overseas.

    Please let us know if you have any income of this nature to declare in your Income Tax Return in New Zealand. Please get in touch if you are unsure.

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  • Investments Income (New Zealand or Overseas)

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  • Home office information from 01 April 2025 to 31 March 2026

    (use of your home for business purposes, i.e. office, workshop, storage)
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  • Please attach all relevant information and return it to us along with this signed questionnaire.

    Thank you and please do not hesitate to get in touch if you have any questions.

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