What do I
need to do?

Welcome!

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and
ongoing
From 1 April
Between
June and
September
From
September
onwards
From
January
onwards

Here's what you should be doing now:

Complete and send Deloitte the below documents by email:

  • If you are authorized for Hong Kong Salaries Tax filing, the respective engagement team will reach out you to collect all the relevant documents by email, including:
  • Hong Kong identity card copy, this facilitates the set up of your tax account at the IRD.

Review the FAQ section for any further points relevant to you.

Respond to our requests throughout the tax filing season.

Contact Deloitte upon receipt of any correspondence from the IRD directly and forward it to us so that we may handle any requirements for you promptly.

Provisional Tax Return Filing:

For first year tax filer, the IRD may issue a Provisional Tax Return (Form BIR60C) for completion and it will need to be filed within a month from its date of issue. Provisional tax will be assessed in quarter 1 of the year by issuing a provisional tax assessment. Please contact Deloitte if you received the Form BIR60C from the IRD for further handling.

Retain all relevant records

It's important to retain all relevant records for the period you're working in Hong Kong. These include:

  • Travel records (i.e. days in/ out of Hong Kong and the destination countries to facilitate the completion of the GA calendar)

  • Supporting documents for any deductions that you would like to claim in your Hong Kong tax return, including but not limited to payment receipts

From 1 April

Deloitte will be supporting you with the preparation of your annual Hong Kong tax return.

Following the end of the tax year on March 31, Deloitte will contact you to complete your AboutMe questionnaire. This is an online questionnaire which, when filled out, should provide all the information Deloitte need to complete your Hong Kong tax return.

The questionnaire can be accessed via the GA Portal.

The sooner you can submit your information, the sooner Deloitte can make a start on your tax return and send it for your review and approval.

Between June and September

June to September is the general timeframe for Hong Kong tax return preparation.

Please expect the Hong Kong tax return to be completed and sent for your review and approval by courier.

Upon receipt, please review, approve, sign and send back the Hong Kong tax return package to Deloitte via post. It must reach Deloitte by the deadline included In the cover letter for our checking and onward submission to the IRD on your behalf.

If you have any questions during your review of the tax return, you are welcome to contact Deloitte for clarification.

From September onwards

Your Hong Kong tax assessment is expected to be issued by the IRD between September and December and you can keep the original and send Deloitte a copy via email if you are authorized for Hong Kong Salaries Tax filing.

Deloitte will review the tax assessment and advise you on its accuracy and next steps.

Along with the tax assessment of the current year's Hong Kong tax liability (net of any provisional tax paid, if any), the IRD will also assess your provisional tax payments for the next year.

From January onwards

You will be required to settle the tax payments with the IRD directly as the tax payment due dates as stipulated on the Tax Assessment.

Please note that an initial surcharge of 5% of the amount in default will be imposed by the IRD. Please arrange for the tax payment timely to avoid the late payment surcharge. No reminder will be issued prior to the payment due date.

You can refer to the below IRD’s link for more tax payment methods.

https://www.ird.gov.hk/eng/tax/pay_pme.htm