Hong Kong Tax Clearance — Leaving HK the Right Way
Departing Hong Kong permanently or for an extended period triggers specific IRD obligations for both you and your employer. Failure to obtain proper tax clearance can result in withheld final pay, passport-flagging by immigration, and unresolved tax liabilities that follow you overseas.
Tax Clearance Specialist
Departing Hong Kong permanently or for an extended period triggers specific IRD obligations for both you and your employer. Failure to obtain proper tax clearance can result in withheld final pay, passport-flagging by immigration, and unresolved tax liabilities that follow you overseas.
⚠ Your Employer Must Withhold Final Pay Until Tax Clearance is Issued
Under s.52(6) of the IRO, when an employer knows an employee is leaving HK, they are required to notify the IRD (IR56G form) at least 1 month before departure, and to WITHHOLD final wages until the IRD issues a "letter of release." If you leave without clearance, your employer may face penalties and you may have outstanding tax liabilities that attract interest from the departure date.
您是否正面临以下税务问题?
Timing the Departure Process
Tax clearance requires at least 1 month's advance notice to the IRD via IR56G. Last-minute decisions to leave HK create a rushed process that can delay your departure or leave tax unpaid.
Employer IR56G/IR56F Obligations
Your employer must file IR56G before departure and subsequently IR56F to finalise the reporting. Many employers — especially smaller ones — are unaware of these obligations.
Provisional Tax Settlement
Any outstanding provisional tax must be settled or objected to before departure. Unresolved provisional tax demands become immediately payable on departure.
Ongoing HK Income After Departure
Rental income from HK property, deferred compensation, or RSUs that vest after your departure may still create HK tax obligations — which must be filed while abroad.
适合对象
Foreign nationals at the end of a HK secondment or fixed-term employment returning home.
Local residents leaving HK under BN(O) or other emigration pathways.
Those moving to Singapore, UK, US, or other locations within the same employer group.
HK residents retiring to mainland China, Malaysia, or elsewhere.
HR and payroll teams needing to manage their IR56G/IR56F obligations correctly.
服务范畴
IR56G / IR56F Preparation & Filing
We prepare your employer's notice of departure and subsequent lump-sum return.
Final Tax Liability Calculation
We calculate your exact final tax liability including all income, deductions, and allowances for the partial year.
Departure Year BIR60 Filing
We file your final BIR60 covering the period from 1 April to your departure date.
IRD Letter of Release Coordination
We liaise with the IRD to obtain the letter of release so your employer can release your final wages.
Post-Departure HK Tax Management
For ongoing HK income (rental, RSUs, deferred compensation), we manage your annual filing obligations from abroad.
简单、高效、专业
Departure Planning Consultation
We discuss your departure timeline and map all tax obligations — yours and your employer's.
1 dayIR56G Preparation & Employer Notification
We prepare the IR56G and ensure your employer files it at least 1 month before departure.
1–2 daysFinal Tax Computation & BIR60 Filing
We compute your final liability and file your departure-year return.
3–5 daysLetter of Release & Final Settlement
We coordinate with IRD to obtain clearance and confirm with your employer that wages can be released.
2–4 weeks为真实客户带来真实成果
Expat executive departing to Singapore with final RSUs
- Departure in 5 weeks from initial enquiry
- Final salary HKD 340,000 (withheld pending clearance)
- IR56G filed immediately; BIR60 filed same week
- IRD letter of release obtained in 3 weeks
- RSU vesting plan set up for next 2 years post-departure
HK resident emigrating with ongoing rental income
- Emigrated to UK under BN(O)
- Retained HK investment property generating HKD 240,000/year rent
- Annual BIR57 filed by TAX.hk as authorised representative
- Personal Assessment election maintained post-departure for mortgage offset
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