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Terms & Conditions of Use


Thank you for visiting, the official website of the Inland Revenue Department (IRD) of Saint Christopher and Nevis. By accessing this site in any manner, you have accepted to be legally bound by these terms and conditions. If you do not agree to these terms and conditions, please discontinue any further use of this site and exit this site now. Please note that IRD may add, remove or change services and features on or relating to this site without prior notice. IRD may also revise these Terms and Conditions as services are developed and post the changes on this page. If you do not agree to these modified terms and conditions do not access in any manner or discontinue your use of the site immediately.


I.R.D. will aim to ensure that the online service is available twenty four hours a day, seven days a week. If the service is interrupted I.R.D. will restore it as soon as possible. However access to the service may be suspended without notice. If the service is disrupted, it remains the responsibility of the taxpayer to comply with any statutory time limits regarding the filing of statements and returns. I.R.D. reserves the right to deny access to the service for any reason and ant any time where it is considered necessary to protect the service, a client or the tax collections.


This is a protected Government of Saint Christopher and Nevis website. Unauthorized access and unauthorized modification of the website are offences under the Electronic Crimes Act, Cap. 4.41, it is unlawful to cause damage to the website intentionally or to any IRD electronic facility or data through the knowing transmission of any program, information, code or command or to access to IRD computers or the data therein contained or using IRD computers to access non-IRD computers for any reason.


Saint Christopher and Nevis’ Inland Revenue Department (I.R.D.) Online Services allow individuals and companies to view records, file tax returns and make payments. In the future, additional services and features may be added.


Individuals or companies can start the registration process online by completing the registration form. If the taxpayer successfully registers, the registration details, including name and email address, will be stored securely on the Inland Revenue Department System. The email address may be used by the Inland Revenue Department to communicate and provide tax information and IRD notices and to forward messages in relation to other Government services.


The User ID and password will be used to verify the taxpayer’s identity and to authenticate information sent. They will be held securely by the Inland Revenue Department IRD.OS and will not be made available to any other entity or organization. Taxpayers must always keep their User ID and password safe and secret. Taxpayers can change their password on the IRD.OS. If you forget your User ID, you can ask for it to be re-issued. If you forget your password or if it was stolen, you can request a replacement by returning to IRD to be issued a new one.


IRD must be able to view all attachments sent via e-mail. If for any reason IRD cannot view the contents of an attachment, or where information provided is not proper and complete, the taxpayers obligation to make a return or submit information may not be satisfied. Although IRD will notify you of this as soon as possible, IRD cannot guarantee to do so in time for you to avoid incurring interest and penalties. Some I.R.D. Online Services require information to be provided in a paper form. You will be told on screen when this is the case and where appropriate. Any information collected via this service will only be used for internal review, and will not be shared with another organization for any purpose except where required by law.


I.R.D. will make all reasonable efforts to check and test materials used on the website at all stages of production, and to exclude viruses from this website. However I.R.D. cannot guarantee that the material on this site is virus free nor will I.R.D. accept responsibility for any loss, disruption or damage to a person’s data or computer system, which may occur whilst using material derived from the IRD website. Users are therefore advised to take the usual antivirus precautions by having an up to date antivirus program installed on their computer systems before downloading or accessing materials from the IRD website. Please note that the IRD does not recommend or endorse any antivirus or any other software.


IRD may monitor any communication with IRD members of staff including e-mail, phone calls and other communications, for accuracy and quality control. As new methods of communication are introduced, IRD reserves the right to monitor them for the purposes stated above.

© 2020 Inland Revenue Department St. Christopher (St. Kitts) & Nevis