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Approved issuer levy (AIL) forms and guides


Title and summary Number

Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Approved issuer levy

Use this form for paying your approved issuer levy.

IR67A

Approved issuer levy guide (IR395)

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR395

Approved issuer levy (AIL) - payer registration

If you pay interest to a non-resident lender, and want to pay it at a zero rate of NRWT (Non-resident withholding tax), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.

IR396