Sending us EUSD disclosure information
You must send the information to the Taxes Office by 31 March each year. There are two ways you can create your EUSD report:
- download the EUSD Disclosures template using the link below
- create a customised report based on the file specification using the link below
EUSD on the business-to-business website
Sending us historic retention tax money
The option for customers to suffer the 35% retention tax stopped in 2016 (for interest earned in 2015). If you need to send us historic retention tax that you’ve deducted from your clients, you must send us the money and a declaration form.
We have special EUSD bank accounts, so if you need to send us money, you will need to contact us to get the bank details.
EUSD guidance notes
If you're a paying agent, you'll find further information in our guidance notes.
EUSD guidance notes
Historic retention tax rates
The rates of retention tax were:
- 15% from 1 July 2005
- 20% from 1 July 2008
- 35% from 1 July 2011
The retention tax option stops in 2016, for information relating to 2015, meaning we are moving to automatic exchange of information.
Moving to automatic exchange of information
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