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NRWT payer registration (IR380)

If you pay non-resident withholding income (NRWI), you must deduct NRWT (non-resident withholding tax) and are required to register as a payer of NRWT.

If you're paying interest, dividends or royalties to people who are not New Zealand residents you'll need to deduct NRWT from the gross amount you're paying. This amount is non-resident withholding income (NRWI)

To complete this form you need the IRD number you'll use for all NRWT payments for your whole organisation.

Once you've completed this form, print, sign and send it to us. Keep a copy for your records.