Do I need an IRD notice of no objection to deregister a Hong Kong company?

What the notice is. Section 88B of the Inland Revenue Ordinance lets the Commissioner issue a written notice that the Inland Revenue Department (IRD) has no objection to a company being deregistered under section 750 of the Companies Ordinance.

Who can apply: a director, or a member or nominee with a director-signed authorisation letter.

How

1. Complete Form IR1263.
2. Pay the HK$270 fee (non-refundable whatever the result) by post, in person, or online (with iAM Smart+ or e-Certificate).
3. The IRD normally replies within 21 working days of a valid application and payment.

Outcome

• If the company has no outstanding tax matters or liabilities, the IRD issues the notice of no objection.
• Otherwise it lists what is outstanding. Once cleared you can resubmit with no further fee.

Typical items to clear: unfiled profits tax returns, unpaid tax, unfiled employer's returns, and business registration matters.

Next step. Use the notice in the deregistration application to the Companies Registry; its own conditions and fees apply and are not covered here.

Related duties. Notify the IRD within one month of ceasing business, file IR56F for departing employees, and keep records for 7 years after deregistration where required.