To cancel a New Zealand foreign trust's (NZFT) registration, you must:
- be the contact trustee or tax agent for the NZFT
- send us the following information in myIR.
Gather your information
You'll need to tell us:
- the date when you want to end the NZFT's registration
- your reason for cancelling.
You'll also need to upload:
- the deed of removal and appointment or winding up
- any other documentation that supports your cancellation request.
Depending on your reason for ending the NZFT's registration, we may ask you for more information and documents. For example, if the NZFT is migrating, we'll need the new trustee's details.
In myIR, request to cancel your NZFT's registration
From the homepage in your myIR account, select:
- your 'NZ foreign trust' account
- 'More' next to 'I want to'
- 'Cancel New Zealand foreign trust registration'.
Select your reason for cancelling
When cancelling, you'll need to tell us if you've filed your final return.
Let us know when you want to cancel the NZFT's registration if the:
- NZFT has been terminated
- NZFT has been migrated
- trust is no longer an NZFT because it now has a settlor who is a New Zealand tax resident.
Enter the new trustee's details if the NZFT is migrating
You'll need to let us know the new trustee's:
- name
- jurisdiction of tax residence
- address.
Upload supporting documents for ending or moving the NZFT
You'll need to upload:
- the deed of removal and appointment (migrating) or winding up (terminating)
- any other documentation that supports your request to cancel the NZFT's registration.
Review and submit your cancellation request
Make sure the details are correct. If you need to make changes, click the tab you need to fix.
Submit your cancellation request when you're ready.
Log in to myIR
If you want to cancel an NZFT's registration using paper forms, you can do this. You'll have the option to send us the completed and signed forms, with the required attachments, by either:
- post.
Cancel a New Zealand foreign trust's registration using paper forms
