Change or Cancel Business Registration in Hong Kong (IRD)

One-month rule Any change in business particulars or the cessation of a business must be notified to the Commissioner of Inland Revenue within 1 month.

How

• Online through the GovHK service "Change of Business Registration Particulars", usable by a sole proprietor, any partner, or a director, secretary or manager of a company.
• In writing or on the IRD forms: IRC3110A (name), IRC3111A (address), IRC3113 (cessation), IRBR64 (partners), IRBR193 (nature of business).
• Faxed or emailed notices are not accepted.

Companies

• A company's name and registered office changes are sent to the IRD by the Companies Registry after they are registered, so you do not notify twice.
• New local companies must also give the IRD their business particulars (name, nature, address, commencement date) in writing within one month of starting business, using IRBR200 or a letter.

Closing Cancelling business registration is separate from dissolving a company: a company that is deregistered or wound up still needs the IRD informed, and deregistration needs the IRD's no-objection notice.

Penalty Breach of the Business Registration Ordinance carries a fine up to HK$5,000 and one year's imprisonment.