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Tax sparing disclosure return (IR486)

(published October 2014)

About this return

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

PDF | 67kb | 1 page

When to use this return

Use this form if you or your company has claimed a foreign tax credit in respect of a tax sparing arrangement under a double tax agreement.

What you will need

  • Your IRD number
  • The provisions of the double tax agreement under which you are claiming

You will need to complete a separate disclosure return for each tax spared arrangement entered into

After you finish

Please print and post the completed form to your nearest Inland Revenue office.

You may wish keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue >