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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Special report
Published 11 April 2017

Special report on NRWT and AIL rules

This special report provides early information on the new NRWT and AIL rules. April 2017.

[Updated on 16 April 2017 - some text was not visible for example 2 on page 12, minor formatting changes, images embedded as Visio objects.]