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Supplements / Amendments to Form IR56s

(a) If you wish to amend the information previously reported on any form IR56 forms, you may either:
     
 
  • furnish a replacement IR56 form in hard copy, or
  • furnish a written notification of amendment, or
  • use the Electronic filing of Employer's Return service to submit prepare an Additional / Replacement / Supplementary IR56 form data file through "Direct Keying", IR56 Forms Preparation Tool
   
  Please note fax copy and photocopy of the forms are NOT acceptable.
     
(b) Submission of Additional / Replacement / Supplementary IR56 forms in hard copies:
     
 
  • For any amendment (increase or decrease of the reported income) and correction of other information, you are recommended to furnish a "REPLACEMENT" IR56 form
  • For form IR56B, IR56E, IR56F and IR56M, please "P" the box at the top right hand corner to indicate clearly that it is a replacement form. For form IR56B or IR56M, please provide the date of submission and the sheet no. of the form previously submitted. For form IR56E or IR56F, please provide the date of submission of the form previously submitted.
  • In the rare case where you wish to furnish an "ADDITIONAL" IR56 form to report only an additional sum of income (e.g. bonus, share option gain, etc.) previously omitted, please indicate clearly that it is an additional IR56 form.
  • You may wish to furnish a "SUPPLEMENTARY" form IR56B / IR56M for cases where an original IR56B / IR56M was omitted for filing to IRD in the annual submission.
  • You can also use the IRD IR56B Software or self-developed software approved by Inland Revenue Department to prepare the "Additional" / "Replacement" / "Supplementary" IR56 forms.  However, they must be submitted by HARDCOPIES and duly signed by an authorized officer. See paragraph 11 of the Installation Guide for details.
  • You should also provide the employees with a copy of the "ADDITIONAL", "REPLACEMENT" or "SUPPLEMENTARY" IR56 forms in additional to the original IR56 forms to facilitate them to report the correct income to IRD in their own tax return.
 
(c) Submission of Additional / Replacement IR56G form in hard copies:
     
 
  • For any correction of details and particulars in a previously submitted IR56G form, you are recommended to furnish a "REPLACEMENT" IR56G form, unless it is for the case to report a subsequent additional payment of remuneration to the employee who is about to depart from Hong Kong or even has departed from Hong Kong.
  • If an additional payment of remuneration is payable to the employee for whom you have filed IR56G form, you should furnish an "ADDITIONAL" IR56G form with the following:

          (1). Insert the additional amount in the appropriate item on the IR56G .

          (2).  "P" the box at the top right hand corner to indicate clearly that it is an additional form.

     
  At the time of filing the additional IR56G, the employer shall withhold the money payable to that employee for a period of one month from the date of filing or until receiving a letter of release from the Inland Revenue Department.