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.
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
- Download Form IR1263 (Application for Notice of No Objection to a Company being Deregistered) from the IRD website.
- Submit with any supporting documents the form asks for; the IRD may ask about outstanding tax and returns.
- 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.
Legal basis
- Companies Ordinance (Cap. 622), s.750(3)(c)
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
- 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.
- 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.