Documents numbered between 300 and 399
Non-resident withholding tax - payer registration IR380
(published November 2009)
About this form
If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.
Adobe Acrobat PDF | 91kb | 2 pages
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.
When to use this form
If you're paying interest, dividends or royalties to people who are not New Zealand residents, you will need to deduct non-resident withholding tax (NRWT) from the gross amount you're paying. This amount is non-resident withholding income (NRWI)
What you will need
The IRD number you will be using for all nonresident withholding tax (NRWT) payments for your whole organisation.- if you do not have this call us on 0800 227 774.
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After you finish
Please print, sign and post the completed form to your nearest Inland Revenue office.
You may wish to keep a copy of this form for your personal records.