About this Form

Use this form to deduct and pay Residential land withholding tax (RLWT). File the IR1100 return by the 20th of the following month after you made deductions.

When to use this form

Sometimes the offshore RLWT person does not have enough money to pay their residential land withholding tax amount. They may not be able to pay anything or only some of it.

If the amount of RLWT you’re paying to us is less than the expected deduction, or it’s nothing, attach a letter telling us why.

If there’s no letter we’ll work out the RLWT we’re owed using the full amount to be deducted.

Penalties and interest may apply if the return or payment is made late.

What you will need

File the return even if you do not have enough money to cover RLWT. It needs to show the actual amount deducted even if it’s zero.

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