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Gather your information

To tell us about your interest in a controlled foreign company (CFC) you'll need a few details:

  • your IRD number
  • the company's name 
  • the country where the company is incorporated or where it's a tax resident
  • the market value in New Zealand dollars at the beginning or end of your income year
  • the main business activity
  • a copy of financial statements
  • the number of employees.

File a controlled foreign company disclosure

Download and complete the CFC and FIF disclosure spreadsheet. Then, log in to myIR and either:

  • send us a web message with the disclosure attached
  • amend a return you've already filed in myIR, and upload the controlled foreign company disclosure when you're asked if you want to do this.