About this Form

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

When to use this form

The first dividend your company pays each tax year sets the credit to dividend ratio you must use for the rest of the year.

If you want to change your ratio during the year, your company must send us a completed Ratio change declaration – IR407 before you pay the dividend to your shareholders.

What you will need

You will need:

• your company IRD number
• disclosure details of benchmark dividend and dividend to be paid
• signature of a witness who must be a Justice of the Peace, solicitor, authorised Inland Revenue office holder or any other person authorised to take a statutory declaration

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