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Portfolio investment entity (PIE) cessation

Use this service to deregister a portfolio investment entity (PIE).

You can cease being a PIE at any time if:

  • a permanent breach of the PIE eligibility rules has occurred
  • the PIE is winding up
  • the PIE is opting out or deregistering
  • a portfolio investor proxy changes to become a full PIE, or
  • the entity registered in error.

This service may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.

Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.