IRD have recently changed their policy in relation to late paid provisional tax, and the result is potentially expensive for taxpayers.
If you late pay a standard provisional tax payment under the safe harbour method or standard option (even by $5 or one day!), the result is you fall outside the safe harbour method, and interest will apply to all provisional tax payments for that year.
Therefore if you find you have missed a payment (no matter how small), please talk to us first. Do not make the late payment to IRD as we will need to consider whether this issue applies to you, and if so, we can give you some options so you are not caught out.