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The paperwork's behind

Business loans when you're behind on tax returns or have no recent financials

Being behind on tax returns or financial statements doesn't rule out a business loan. For property-secured lending, our partners don't need financials or tax returns for the initial assessment; they look at the property, the existing lending and a sensible plan for repayment.

Desk at night with an open laptop, notebooks and papers under a lamp

At a glance

  • No financials or tax returns for the initial assessment
  • Secured on NZ property you or a supporter own
  • $20,000 to $1m, first or second mortgage
  • Can include paying IRD arrears
  • Plan to get the filings up to date alongside

Can you get a business loan without up-to-date financials?

Yes, if the loan is secured on New Zealand property. This is one of the clearest differences between a bank and a specialist lender. A bank’s business lending process usually starts with the last two or three years of financial statements and tax returns. No accounts, no application.

The lending partners we work with start with the property instead. What’s it worth? What’s owing on it? Does the loan make sense, and how will it be repaid? Financials and tax returns aren’t needed for the initial assessment, so you can find out whether a loan is realistic before you’ve spent months catching up on paperwork.

Why so many businesses fall behind on returns

It’s rarely laziness. The pattern we see most often goes like this: cash gets tight, the accountant’s bill goes unpaid, the accountant stops work, the returns stop getting filed, IRD issues default assessments or penalties, and the owner, already stretched, can’t face opening the envelopes. Meanwhile the bank asks for accounts that don’t exist.

It’s a spiral that feeds itself. Breaking it usually needs two things at once: money to deal with the immediate pressure, and a plan to get the filings back on track.

What lenders look at instead of financials

Instead of…Lenders look at…
Profit and loss statementsThe property’s value and existing lending
Tax returnsWhat the loan is for and how it’s repaid
Accountant-prepared balance sheetA clear list of what the business owes
Serviceability ratiosBank statements, where relevant
Credit score aloneCredit history in context, case by case

How to get the returns back on track

While the lending conversation is happening, it’s worth starting the catch-up work:

  1. Find out exactly what’s outstanding. Log in to myIR and list every return that’s overdue, by tax type and period.
  2. Gather the raw material. Bank statements, invoices and receipts. Most accounting software can import bank feeds going back years.
  3. Engage an accountant for catch-up work. Be upfront about the backlog and agree a fee and timeframe.
  4. Tell IRD you’re working on it. IRD’s guidance is consistent: contact them early. Filing, even late, stops some penalties and shows you’re engaging.
  5. Prioritise GST and employer returns. These are the ones IRD pursues hardest.

Our guide to catching up on overdue tax returns covers this in detail, including how default assessments work.

Where the loan fits

A property-secured loan can do several jobs at once for a business in this position:

  • pay IRD arrears so collection action stops;
  • clear pressing creditors;
  • pay the accountant to finish the overdue work;
  • provide working capital while things settle.

Once the returns are filed and the business has a period of clean trading, many owners refinance to a bank. That’s the kind of exit lenders like to see.

Example scenario

Example scenario — for illustration only. A Napier landscaping business was three years behind on its accounts after the owner’s bookkeeper left. IRD had issued default assessments and a bank deduction notice. The owner and his partner had a home in Hastings with good equity. A second mortgage paid IRD’s current figure, covered an accountant to complete the missing years, and left working capital for the spring season. When the returns were filed, IRD’s figure fell because the default assessments had overstated income.

Getting started

You don’t need to fix the paperwork before you talk to us. Start an enquiry, tell us roughly how far behind things are, and a lending specialist will call to talk through the options.

Questions people ask

How far behind can my returns be?

There's no fixed rule for the initial assessment of a property-secured loan. Some people are one year behind, some several. What matters is the security and the plan, including how you'll get the filings up to date.

Will the lender ever need financials?

They may ask for supporting information as the application progresses, such as bank statements or a letter from your accountant. But you don't need a finished set of accounts to find out whether a loan is possible.

IRD has issued default assessments. Should I borrow against those?

Ideally, get the actual returns filed first, because default assessments can overstate what you owe. If time is short, talk to our specialist and your accountant together about the best order of steps.

I don't have an accountant any more. Is that a problem?

It's common when money's tight. You'll need someone to prepare the overdue returns eventually, and some accountants specialise in catch-up work. Our guide on catching up on overdue tax returns explains how to approach it.