How do I change my tax representative in Hong Kong?

The Inland Revenue Department's (IRD's) block extension letter sets out how representation works.

Authorisation. A tax representative is a person authorised by the taxpayer, in writing and bearing the taxpayer's signature. Authorisation by email is not acceptable. The representative must confirm in extension applications that they hold written authority from each taxpayer.

Notifying the IRD

• The incoming representative notifies the IRD that it has been appointed, and the outgoing one that it has ceased to act. For the 2025/26 cycle, changes since 20 February 2026 had to be notified by 4 May 2026 and later changes by 1 June 2026; changes after 1 June 2026 are notified as they arise.
• Since April 2026 these notifications go through the Tax Representative Portal; paper is not allowed.
• If the company has a Business Tax Portal account, the record can be updated directly using "Manage Service Agent".
• Say whether the accounting date changed, as it determines the block extension code.

Handover tips

• Settle outstanding returns and deadlines, including provisional tax, before the switch.
• Confirm who files any returns already extended.
• A service provider that only prepares the return under section 51AAD is not a tax representative and cannot lodge block extension applications.

Check that the IRD has recorded the change before the next return deadline.