In the event that your client’s business stops operating, ACC levies are still due for the cover your client received from 1April up to the date the business stopped operating. The levies that are due are based on your client’s actual liable earnings.
Employers
Inland Revenue does not supply ACC with information about which businesses stop trading. We rely on you, or your clients who own businesses, to notify us as soon as this occurs. If this is done early enough, it will help to avoid any unnecessary work for you and your client.
You should supply ACC with the stop date and liable earnings from 1 April up to the date the business stopped trading. When we’ve been notified of the date your client’s business stopped trading, we’ll calculate your client’s final levy liability and send them an invoice, based on this date.
Self-employed
Inland Revenue does not supply ACC with information about which businesses stop trading; you or your client should notify us as soon as possible. If this is done early enough, it will help to avoid any extra unnecessary work for you and your client.
You or your client may contact our Business Service Centre or complete an ACC4819 Change to your business information – self-employed form (PDF 105K). You will be required to provide the stop date and liable earnings from 1 April up to the date the business stopped trading.
Last updated: 15 December 2008