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Approved issuer levy (AIL) registration

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).

Use this service to register for approved issuer status.

To complete the registration you'll need the IRD number to be registered.

Once you've completed the registration it will be processed within 20 working days.

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.