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Claim and review
Content date: 2026-08-24
Claim and review
The claim is made in the profits tax return (BIR51) and supplementary form S1. The IRD’s usual course is to assess first and review afterwards: it may call for papers explaining the operations, conduct a field audit, or open an investigation. Contested arrangements may justify an advance ruling under IRO s.88A (charged for; binds only that case).
Case-specific decisions differ — book a consultation with our advisers.
The content of this page is general professional information and does not constitute tax, legal or investment advice. For specific cases, please consult a Hong Kong practising accountant or tax adviser, or refer to official publications of the IRD / SFC / HKMA / CR.