Resident withholding tax on interest (RWT) - payer’s guide

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Resident withholding tax on interest (RWT) – payer’s guide

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Resident withholding tax on interest (RWT) – payer’s guide

Form Number: IR283 / Form Code: IR283

About this Guide

This guide provides information to people who pay interest about what they must do under the resident withholding tax (RWT) rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to.

When to use this guide

If you pay interest use this guide to learn about the resident withholding tax rules and what your obligations are under it.

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