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Managing my tax

How to apply for an IRD number if you’re an offshore:

  • incorporated body listed on a stock exchange
  • incorporated body not listed on a stock exchange
  • non-incorporated partnership, joint venture or look-through company
  • non-incorporated trust
  • any other type of offshore non-incorporated body.
Definition of an offshore person
Check if you meet the definition of an offshore person

A company is an offshore person if it is:

  • incorporated outside New Zealand
  • 25% or more owned or controlled by offshore persons.

A non-individual partnership is an offshore person if:

  • 25% or more of its partners (or members) are offshore persons
  • offshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets
  • offshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.

A trust is an offshore person if:

  • 25% or more of its governing body are offshore
  • offshore person(s) have 25% or more beneficial interest or entitlement to its trust property
  • 25% or more of persons with the right to amend or control the trust’s trust deed are offshore persons
  • 25% or more of persons with the right to control the composition of the trust’s governing body are offshore persons.

A unit trust is an offshore person if:

  • the manager or trustee (or both) are offshore person(s)
  • offshore person(s) have beneficial interest or 25% or more of the trust’s property.

An individual person is someone who:

  • is a New Zealand citizen and has been overseas for the last 3 or more years continuously
  • does not have a New Zealand residence class visa granted by Immigration New Zealand
  • has a New Zealand residence class visa and has been overseas for the last 12 or more months continuously.

Any other unincorporated body is an offshore person if:

  • 25% or more of its partners (or members) are offshore persons
  • offshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets
  • offshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.

An unincorporated joint venture is an offshore person if:

  • 25% or more of its partners (or members) are offshore persons
  • offshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets
  • offshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.

Before you start

Before you can apply you need to make sure you meet the definition of offshore.

If you do not meet this definition, speak to your accountant or contact us about your situation.

Gather your information

You'll need all of the following:

  • a certificate of registration or equivalent from the relevant authority in the country of origin
  • a passport photo and proof of residential address for at least one office holder
  • evidence of a fully functional New Zealand bank account or customer due diligence.

If it's not possible to get any of the above, we may still issue an IRD number if you can satisfy us of your identity.

Proof of identity

All partners or owners of a partnership, joint venture or look-through company must have their own IRD number. If they do not have one they will need to apply for one.

Apply for an IRD number when living overseas

 

Apply for your IRD number online

Apply for an IRD number

What happens next

  • We'll contact you if we need more information about your registration.
  • We'll email or post your IRD number to you. It can take 20 working days to arrive if you choose to have it posted.

My responsibilities

  • Keep your IRD number where you can easily find it.
  • Set up a myIR account for your business or organisation when you have your IRD number.
  • Tell us about any changes. The easiest way to update your details is in myIR. You can also send us a message in myIR and attach any required documents to it.

You can complete a paper application and send this to us.

By email

If you are not in New Zealand, and you understand that we cannot guarantee emails will not be intercepted or read by the wrong person, email your application to:

[email protected]

By post

If you're in New Zealand, post your application to:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

IRD number application - non-resident/off-shore non-individual IR744 2018 (PDF 148KB) Download form
Last updated: 09 Jun 2021
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