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Schedular payments (formerly withholding tax)

Title and summary

You have to apply to us to become an approved issuer if you pay interest to a non-resident lender and want to pay it at a zero rate of NRWT (non-resident withholding tax).

This service is to apply for or renew a certificate of exemption from PAYE on schedular payments. It is equivalent to completing the Request for a certificate of exemption from PAYE on schedular payments (IR332) form.

Updating your bank account and contact details’

You can use this calculator to produce a list of all the tax filing and payment dates that apply to you. Your due dates will be calculated based on the information you enter. They may not necessarily reflect what is currently registered with Inland Revenue - for example if you have started employing staff but are not yet registered as an employer with Inland Revenue.

This service allows you to pay any of your Inland Revenue accounts by credit or debit card.

Use this service to register for a myIR Secure Online Services account.

Use this service to register your NRWT deductions from interest, dividends and/or royalties to non-residents.

This service lets you send us secure messages and discuss your tax affairs confidentially.