How do I change my tax representative in Hong Kong?
A new tax representative needs your signed written authorisation (email authorisation is not accepted), and the IRD must be told of the change. For block extension, representatives notify the IRD of new and ceased clients, filed electronically through the Tax Representative Portal from April 2026. A company with a Business Tax Portal account can update its agent online.
The 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, later changes by 1 June, and after that 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.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.51AAD
Sources
Applies to YA 2025/26 · 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
- When will a new Hong Kong company receive its first profits tax return?The IRD generally issues the first Profits Tax Return about 18 months after the date of incorporation. A first-time recipient has 3 months from issue to file. If you are chargeable to tax and receive nothing, you must notify the IRD in writing within 4 months after the end of the basis period.
- What is the filing deadline for the Hong Kong profits tax return?The due date is printed on page 1 of the return, normally one month from issue. First-time recipients get 3 months, and e-filers under the e-notice get 2 months. Represented taxpayers usually get later dates under the Block Extension Scheme, depending on the accounting year-end.
- How does the Block Extension Scheme work for profits tax returns (N, D and M codes)?With a tax representative, the due date depends on your accounting year-end code. For 2025/26: N code no extension; D code (December) 31 August 2026 on paper, 2 October 2026 if e-filed; M code (1 January to 31 March) 30 November 2026 on paper, 30 December 2026 if e-filed. The D and M dates were later extended from 17 August and 16 November.
- Can I e-file my Hong Kong profits tax return, and is it compulsory?E-filing is optional for most businesses and compulsory only for large multinational group members (Part 4AA entities) from year of assessment 2025/26. Voluntary e-filers can get a further one-month extension. Supporting documents are submitted in iXBRL format when filing electronically.
- What documents must I submit with my Hong Kong profits tax return?A company or partnership with gross income must send its financial statements and a tax computation with the return. The IRD lists a certified balance sheet, the profit and loss account, the auditor's report where one is required or has been prepared, and a tax computation with supporting schedules.