How to Lodge a Claim for an Allowance

You can claim an allowance on your tax return for the current year of assessment.  If you omit to lodge a claim, you can do so afterwards. This article provides information on how to lodge claims in both circumstances.

Claims in the Current Year of Assessment

Claims for all allowances (except the basic allowance) should be made in Part 8 of the Tax Return – Individuals (BIR60). Although you are not required to provide evidence together with the tax return to support your claims, you should retain all relevant documents and supply them to the Inland Revenue Department for verification when required.

Subsequent Claims

If you fail to claim an allowance in your tax return, you can lodge a claim subsequently in writing, but no later than 6 years after the end of the year of assessment to which the claim relates. You can also complete the relevant parts of the notice of objection/application for revision of assessment (Form IR831).  Letters or completed forms should be sent to the Inland Revenue Department by post (P.O. Box 28777, Gloucester Road Post Office, Hong Kong) or by fax (2877 1232). Form IR831 can be downloaded through the following link.

Form IR831 Notice of objection or application for revision of assessment (pdf file)

The Department will not accept underpaid mail items. Please pay sufficient postage to ensure your mail items can duly reach us. (Details)

You can also fill in Form IR831 electronically, sign it by means of a digital certificate and transmit it to the Inland Revenue Department through the Internet. If you wish to do this, you will need to install the e-Form program on your computer first, and then download e-Form IR831 and install it. More details on using the e-Form are available through the following link.

Electronic Services: e-Forms
Last review date: May 2017