Blessed day. Unknown to me, SWMBO's kiwisaver PIR was set at 10% instead of 28%. IRD phones you up first - rather than sending a letter/email out of the blue - or at least they did in this case, maybe 'cause it was a reasonably large amount. Very pleasant staff apparently trained in counselling, to ease you into the shock that you'll have to pay them $$$$. There's time to prepare, still gonna have a three course meal tonight, saveloy stock soup, the saveloys for main, sour grape humble crumble for dessert. (I'm not fond of people who evade taxes - yet here we are - though not deliberately).
If I understand IRD’s communications correctly, prior to their recent change in procedures, that would not have been picked up. Bugger!