How do I report changes to, or cancel, my business registration with the IRD?
Notify the Commissioner of Inland Revenue within one month of any change in business name, address or nature, or of stopping the business. Sole proprietors and partners can do this online through GovHK. For companies, name and registered office changes are passed on by the Companies Registry.
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.
Legal basis
- Business Registration Ordinance (Cap. 310)
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- What is the IRD notice of no objection for deregistering a company, and how do I get it?It is a notice from the Commissioner of Inland Revenue stating there is no objection to the company being deregistered. Apply on Form IR1263 with a HK$270 non-refundable fee. The IRD normally issues the notice within 21 working days. You should then file Form NDR1 with the Companies Registry within three months of the notice.
- How long does it take to incorporate a company in Hong Kong?A straightforward company filed online can normally be incorporated within about one hour if the name needs no extra approval. A paper application usually takes about four working days. Opening a bank account is typically the slower step.
- How do I renew my business registration certificate, and should I choose 1 or 3 years?You renew with the IRD before the certificate expires and choose a one-year or three-year certificate. Three years costs less per year in fee, but the levy and cash outlay are paid upfront. The fee and levy are not refunded if you close before a three-year certificate ends. Non-compliance is an offence with a fine up to HK$5,000 and imprisonment of one year.
- How do I issue (allot) new shares in a Hong Kong company, and what is the NSC1 deadline?Issue shares through proper board and member approvals, then file Form NSC1 (return of allotment with a statement of capital) with the Companies Registry within one month after the allotment. Late filing risks up to HK$25,000 per breach plus a HK$700 daily default fine.
- Does my company need a registered office in Hong Kong, and how do I change it?Yes. Every Hong Kong company must have a registered office in Hong Kong where communications and notices can be sent. If it changes, file Form NR1 with the Companies Registry within 15 days, otherwise the company faces up to HK$50,000 per breach plus HK$1,000 per day.