IRD

Personal Assessment Computation



Year of assessment 1.4.2006 - 31.3.2007  
Marital status Single / Separated / Divorced / Widowed Married

  Self
HK$
(Exclude cents)
Spouse
HK$
(Exclude cents)
Income
Salaries Income
(The income should be net of allowable expenses and depreciation allowances.)
Assessable value of all your property(ies) let
 
-    Solely owned
-    Partly owned
Assessable profits (before charitable donations) of all your sole proprietorship business(es)
Share of assessable profits of all your partnership business(es)
 
 
Deductions
Self Education Expenses
Total interest payable to produce rental income
(The deduction should not exceed the net assessable value of the individual property let)
Approved Charitable Donations  
-    Claimed under the account of
      sole proprietorship business(es)
-    Claimed under Salaries Tax /
      Personal Assessment
Mandatory Contributions to Recognized Retirement Schemes [Starting from 2000/01]
Home Loan Interest
Elderly Residential Care Expenses    
-    No. of dependant(s) resided in
      residential care home
-    No. of dependant(s) eligible for
      Disabled Dependant Allowance
-    Amount paid to residential care home
Current year adjusted loss of all your business(es)
Loss brought forward under Personal Assessment

Allowances Claimed
  No. of dependant(s) claimed Of the dependant(s) claimed,
No. of dependant(s) eligible for Disabled Dependant Allowance
No. of dependent children
No. of dependent brothers / sisters
 
Dependent parents/grandparents aged 60 or over, or aged under 60 but eligible to claim Government's Disability Allowance    
No. of dependent parents/grandparents
maintained by you
   
-    Resided with you throughout the year
-    Not resided with you throughout the year
 
Dependent parents/grandparents aged 55 or over but under 60 [Starting from 2005/06]    
No. of dependent parents/grandparents
maintained by you
   
-    Resided with you throughout the year  
-    Not resided with you throughout the year  
 
Your spouse is eligible for Disabled Dependant Allowance


   

2003 | Important notices Last revision date: 23 June 2008