Branch equivalent tax account return
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Branch equivalent tax account return
Form Number: IR308 / Form Code: IR308
About this resource
This return records movements in a branch equivalent tax account used to help prevent double taxation of attributed CFC or certain FIF income.
How to use it
Complete the opening balance, credits, debits and closing balance for 1 April to 31 March, reconcile each entry to foreign-income calculations and retain supporting schedules.
Related forms and guides
- FIF disclosure – branch equivalent method (IR440)
- Guide to foreign investment funds (IR461)
- Individual income tax return guide (IR3G)
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