An entity can apply to be an intermediary. When they apply, their key office holders must provide us a declaration.
Key office holders are:
- shareholders of closely held companies
- partners of partnerships
- members of unincorporated bodies
- tax managers, chief financial or executive officers and directors of body corporates (other than closely held companies).
Each key office holder must provide a declaration when the entity applies.
Agencies that operate as non-individuals
If your agency operates as a non-individual and there is a change of key office holders, you need to advise us of the change within 12 months.
Complete the Declaration for an intermediary - IR768 form and then upload it along with photo ID in myIR.
Last updated:
28 Sep 2026