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From 1 April 2020, the reporting requirements for investment income have changed.

Information requirements

If your company ceases to be a resident for tax purposes you need to send us the:

  • name, IRD number and contact address of the company
  • total amount of dividends paid
  • total amount of tax withheld
  • total amount of imputation credits provided
  • imputation ratio.

The following information is required for each of the income recipients who received dividends:

  • their name
  • their contact details (email, street address or mobile phone number)
  • the amount and type of income paid to them
  • the tax withheld from the income
  • the date the tax was withheld
  • the imputation credits attached, if any.

If it is available, you need to provide the following information for each of the income recipients who received dividends:

  • their IRD number
  • their date of birth
  • the tax rate they provided.

You must provide the name of any joint owners. If held, you also need to provide the following information for any joint owners:

  • IRD number
  • date of birth
  • contact address.

You will need to report this electronically unless you have an exemption.

This is all due within 3 months of your company ceasing to be a resident for tax purposes.

Filing investment income electronically

Correcting errors in investment income reporting

Reporting requirements before 1 April 2020

Transitioning to the new investment income reporting requirements