Work out RLWT to deduct
Check if payment can be made
Sometimes the offshore RLWT person does not have enough money to pay their residential land withholding tax amount. They may not be able to pay anything or only some of it.
If the amount of RLWT you're paying to us is less than the expected deduction, or it's nothing, attach a letter telling us why.
If there's no letter we'll work out the RLWT we're owed using the full amount to be deducted.
Penalties and interest may apply if the return or payment is made late.
File the return
File the IR1100 return by the 20th of the following month after you made deductions.
- File the return even if you do not have enough money to cover RLWT. It needs to show the actual amount deducted even if it's zero.
Send the return to us
You can email or post your return and any supporting information to:
Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
New Zealand
Pay the RLWT owing
What happens next
You need to give the seller their settlement statement. This shows the amount of RLWT you deducted. The seller will need this amount to complete their end of year income tax return.
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