As a payer of Non-resident withholding tax you need to fill in and file IR67 certificates by 31 May each year. They show us:
- the non-residents you paid (one IR67 for each non-resident)
- the dividends, interest and royalties you paid to them
- how much NRWT (if any) you took from these payments.
What happens next
At the end of each financial year you need to complete this form and the reconciliation statement.
Your NRWT forms can be completed electronically through myIR.