Category 3: IR3 filer – Withholding Payments Income/Schedular Payments and other sources and reasons to be declared IRD requires you to file an IR3 – again we will check to see why and if you need to, consult you and act from there. Fee’s for this will remain as in past years. Our simple online application will ensure that you are getting the best result either way and that you are compliant with IRD. IRD hold you responsible to make sure you know and have declared everything. If we find that you do not fall into this category, we will inform IRD and get you changed to Category 1 or 2.