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RC 11: Calculating amount of instalment using GST ratio
or “How to work out your provisional tax using your GST ratio”
You could also call this:

“Optional extra payments towards your income tax”

You can make a voluntary payment of provisional tax even if you’re not required to pay it. This means you can pay extra money towards your income tax at any time. You can do this in three situations:

  1. You can pay provisional tax for a tax year when you don’t actually have to pay it.

  2. You can pay more provisional tax than what you’re supposed to pay for the tax year.

  3. You can pay more than the total income tax you owe for the tax year.

Remember, this is something you choose to do, not something you have to do. It’s a way for you to pay extra tax if you want to.

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Next up: RC 13: Paying 2 instalments for tax year

or “When you need to pay two instalments of provisional tax instead of three”
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Part R General collection rules
Provisional tax: Table R1: Summary of instalment dates and calculation methods for provisional tax

RC 12Voluntary payments

  1. A person who is liable to pay provisional tax may at any time make a voluntary payment of an amount of provisional tax that—

  2. relates to their income tax liability for a tax year in which they are not liable for provisional tax; or
    1. is more than the provisional tax payable by them for the tax year; or
      1. is more than the income tax payable by them for the tax year.

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