Documents numbered between 400 and 499
Conduit tax relief account return IR406
(published January 2008)
About this return
A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders.
Adobe Acrobat PDF | 111kb | 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 return
Complete this form only if the dividend withholding payment holding company has elected to be a conduit tax relief (CTR) company.
No further conduit tax relief will be provided under the new international tax rules. However, you can continue to use existing conduit tax relief credits for a transitional period of two years. The new rules apply from the beginning of the 2010 income year for all entities with a balance date between 30 June and 30 September (inclusive) and from the beginning of the 2011 income year for all other entities.
What you will need
- Your IRD number - if you do not have this call us on 0800 227 774.
- Conduit tax relief account details
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After you finish
Please print, sign and post the completed form to your nearest Inland Revenue office.
You may wish keep a copy of this form for your personal records.
