Do I have to tell the IRD I am chargeable to tax if I have not received a return?
Yes. Anyone chargeable to profits, salaries or property tax who has not received a return must notify the IRD in writing within 4 months after the end of the basis period for that year of assessment. A person who ceases a business must notify the IRD within one month of ceasing.
Section 51(2) of the Inland Revenue Ordinance requires every person who is chargeable to tax for a year of assessment, and who has not been sent a return, to tell the Commissioner in writing within 4 months after the end of the basis period. For a business with a 31 March year-end, that means by the end of July.
Who needs to do it: new businesses (commencement cases), taxpayers who have been told the IRD will no longer issue returns every year, and anyone who becomes chargeable unexpectedly (for example, a first profitable year). A taxpayer who received returns last year and can reasonably expect one this year does not need to notify.
Consequences. The IRD tells assessors to look for failures to notify chargeability and to start penalty action if the taxpayer has no reasonable excuse. Penalties under sections 80 and 82A are described elsewhere in this section.
Ceasing business. A person who stops a trade, profession or business must notify the IRD in writing within one month of ceasing (section 51(6)). A person leaving Hong Kong for more than a month must also notify, at least a month ahead (section 51(7)).
Tip: for a new company, set a reminder four months after the end of its first accounting period, and register for business registration within one month of starting.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.51(2)
- Inland Revenue Ordinance (Cap. 112), s.51(6)
- Inland Revenue Ordinance (Cap. 112), s.51(7)
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 must I notify the IRD that I have hired a new employee (IR56E)?Within 3 months of the employee starting work, an employer must give the IRD Form IR56E for a new employee who is likely to be chargeable to salaries tax. Give the employee a copy of the form. A fine of up to HK$10,000 can follow if you fail to file without reasonable excuse.
- 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.
- What is the deadline for the employer's return (BIR56A and IR56B) in Hong Kong?The IRD normally issues the Employer's Return (BIR56A) on the first working day of April, and you must file it within one month of issue together with a Form IR56B for each employee. For the year ended 31 March 2026 the forms were issued on 1 April 2026. Employers must keep payroll records for at least 7 years.