About this form

Use IR315 to provide the information Inland Revenue needs to cease a business’s PAYE and/or GST registrations.

How to complete it

Make sure returns and accounts are up to date and identify the cessation or sale date. Check the current online or contact option first; the paper form remains available as an alternative.

Related forms and guides

• Non-active company declaration (IR433)
• Individual income tax return (IR3)
• Company income tax return (IR4)

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