Skip to Content
MenuClose

myIR, payments and more


Forms and guides
Ngā puka tāke me ngā puka tohutohu

Foreign trust annual return (IR900)

Use this return to send us annual return details for each foreign trust.

Annual disclosure returns

Resident trustees of a foreign trust must file an annual return, including the trust's financial statements and details of settlements and distributions made over the year.

The due date for filing the return is six months after the foreign trust's balance date, or 30 September if the trust does not have a balance date (six months after the end of New Zealand’s tax year).

 

You will need:

 

Please complete, print and sign the IR900 and the IR900A and post to:

International Revenue Strategy
Compliance Planning and Development
Inland Revenue Department
PO Box 2198
Wellington 6140

or email to NZForeignTrusts@ird.govt.nz