Hong Kong IRD Notice of No Objection (Form IR1263) for Deregistration

What it is Before a company can be deregistered, the Commissioner of Inland Revenue must confirm it has no objection. This is a statutory condition for the application.

How to apply

1. Download Form IR1263 (Application for Notice of No Objection to a Company being Deregistered) from the IRD website.
2. Submit with any supporting documents the form asks for; the IRD may ask about outstanding tax and returns.
3. Keep the notice safe: you need the original for a paper NDR1 filing, or a certified copy for an electronic filing (certified by the applicant, a director or the company secretary).

Fee and timing The IRD fee is HK$270, non-refundable whatever the result. The IRD normally issues either a Notice of No Objection or a notice listing outstanding matters within 21 working days of receiving a valid application and the fee. After you clear outstanding items you can resubmit without a new fee.

The three-month clock The law sets no deadline, but the Registry expects Form NDR1 and the HK$420 fee within 3 months of the notice's issue date. A later application may be delayed or rejected. A duplicate of a lost notice can be issued free of charge.

Practical points

• File any overdue tax returns, and settle any tax, before applying so the IRD has no reason to object.
• Overdue annual returns to the Companies Registry must also be filed.
• The business registration is dealt with separately with the IRD's Business Registration Office.