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From 1 April 2020, the reporting requirements for investment income are changing.

Information requirements

If you are a unit trust paying dividends, you need to send us the following at the end of the year:

  • unit trust’s name, IRD number and contact address
  • total amount of dividends paid
  • total amount of tax withheld
  • total amount of imputation credits provided
  • imputation ratio.

The following information is required for each of the income recipients who received dividends:

  • their name
  • their contact details (email, street address or mobile phone number)
  • the amount and type of income paid to them
  • the tax withheld from it.

If it is available, you need to provide the following information for each of the income recipients who received dividends:

  • their IRD number
  • their date of birth
  • the tax rate they have provided.

You must provide the name of any joint owners. If held, you also need to provide the following information for any joint owners:

  • IRD number
  • date of birth
  • contact address.

You will need to report this electronically unless you have an exemption.

The information is due by the 15th of May each year.

Filing investment income electronically

Correcting errors in investment income reporting

Reporting requirements before 1 April 2020

Transitioning to the new investment income reporting requirements