Follow these steps to cease your trust or estate.
Before you start
You will need:
- The date of cessation.
- A copy of the trust or estate accounts to the cessation date.
- The resolution or minutes showing that the assets have been distributed.
Cease active tax accounts
Before we can cease your trust or estate you need to cease all other accounts.
How to cease a registration
Goods and Services Tax (GST)
Cancelling your GST registration
Fringe Benefit Tax (FBT)
Cancel your FBT registrationEmployer
File a trust or estate income tax return - IR6
You need to file a final IR6 income tax return, along with any required disclosures of distributions made to beneficiaries, up until the date the estate or trust is ceased.
File an IR6 trust or estate income tax return
Send us a request to cease your trust or estate
Remember to include:
- The date of cessation.
- A copy of the trust or estate accounts to the cessation date.
- The resolution or minutes showing that the assets have been distributed.
Log into myIR
You can post your request to:
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
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