Tag: AIL

Only securities that have been registered with us qualify for a zero rate of non-resident withholding tax. This form is used to register securities – a separate form must be completed for each security or class of securities.

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