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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 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 (AIL) - payer registration

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. 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

Approved issuer levy

This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax.

 IR395
 

 

Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors