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If a New Zealand Foreign Trust (NZFT) is to be terminated or migrated after registration, the contact trustee must provide the following documents.

A signed letter setting out the following details

In the letter, you'll need to include the:

  • name of the NZFT
  • trust's NZFT number
  • name of the contact trustee
  • date of termination or migration.

If the NZFT has migrated, you'll also need to provide details of the new trustee, including their:

  • name
  • email address
  • physical address.

Evidence of termination or migration

For example, an amending deed.

Foreign trust annual return - IR900

You'll need to complete the IR900 to the date of termination or migration.

Send us the documents and attachments

You can email the forms and attachments to:

nzforeigntrusts@ird.govt.nz

Alternatively, you can post them to:

International Revenue Strategy
Inland Revenue
PO Box 2198
Wellington 6140