Provided your client’s Taxi repayments are made in full, on time and their provisional tax is therefore transferred to the IRD, there should be no overall impact to your client’s imputation credit account as a result of accessing funds through Taxi.
There are however, specific rules around the timing of debits and credits for the funds accessed and repaid.
We are here to help, so please contact us for more information if you have a specific scenario you would like to discuss.