Tag: IR396

Only securities that have been registered with us qualify for a zero rate of non-resident withholding tax. This form is used to register securities – a separate form must be completed for each security or class of securities.

About this Form Use this form for paying your approved issuer levy. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form….

If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer.

About this Guide This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax. When to use this guide If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to…