Appendix: Inland Revenue Department's organisation structure for managing tax debt

Tax debt is managed by the Assurance and Assistance sections, which are part of the Service Delivery division.

The Assurance section includes the National Collections Enforcement (NCE) group, including the complex debt teams. The NCE group works mainly with tax debtors who are categorised as "Have decided not to comply".

The Assistance section includes Inland Revenue's Call Centre and the Receivables group. The Receivables group works with a range of tax debtors, but focuses its efforts on those willing or trying to pay their tax debts.