Common Reporting Standard obligations for account holders and financial institutions
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Common Reporting Standard obligations for account holders and financial institutions
Form Number: IR1220 / Form Code: IR1220
About this resource
This factsheet gives a high-level view of Common Reporting Standard obligations for both account holders and New Zealand financial institutions.
How to use it
Account holders should provide complete tax-residency information and report changes. Financial institutions should obtain self-certifications, perform due diligence, keep records and report prescribed information.
Related forms and guides
- Automatic exchange of information (IR1033)
- Common Reporting Standard guidance (IR1048)
- Accountants and the CRS (IR1089)
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