Part of the process of removing your company or limited partnership from the Companies Register is giving the Companies Register a 'no objection' letter from us. This letter tells the Companies Office that we have no objection to your company or limited partnership being removed from the Register.
Before you start
Before we can issue a letter of no objection to removal from the Companies Office register you need to do all the following. We will need to verify that you’ve completed these steps.
- File all returns up to the date your company ceased, including a final income tax return. Include a copy of the profit and loss account and balance sheet up to the date of closure.
- Pay all outstanding amounts up to the date your company ceased.
- Cancel GST and employer registrations in myIR.
- Settle all loans, including overdrawn current accounts.
- Make sure business assets are distributed and accounted for, including accounting for assets distributed for less than market value.
Download the IR315A form
Download, complete and sign the Company or limited partnership removal from the register: Request for a letter of no objection to removal - IR315A.
Attach the form to a web message in myIR and use ‘Letter of no objection to removal’ in the subject heading.
In the IR315A you will need to include:
- your company or limited partnership's IRD number
- the date your business ceased
- the reason your business ceased
- confirmation a final income tax return has been filed, including the period covered
- confirmation any amounts owed have been paid
- confirmation that current account (shareholder loans or credit) is nil
- an authorised person and contact details for any further queries.
Send us the form in myIR
Attach the completed IR315A to a web message in myIR and send it to us with ‘Letter of no objection to removal’ in the subject heading.
Log in to myIR
Post the form or a letter including the same information to us
Print the IR315A and fill it in or send us a signed letter with the same information.
Include a copy of the profit and loss account and balance sheet up to the date of closure with the final income tax return. You may choose to complete an IR10 supplementary form.
Complete a Financial statements summary - IR10
Post your IR315A and any additional documents to:
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
What happens next
We’ll send you a written reply. See the Companies Office website for your next steps.
Before you close your company (companies-register.companiesoffice.govt.nz)