Employment income

Do I need to provide my compensation and assignment details to Deloitte to support the tax return preparation and the time apportionment claim, if applicable?

No, Deloitte in general will obtain all your compensation (cash and non-cash) and documents in relation to your home country employment and Hong Kong assignment from your employer directly.

Do I need to handle any enquiries issued by the IRD in relation to the time apportionment claim, if any?

If Deloitte is authorized to handle the enquiry letter for you, we will obtain the relevant information and send you a draft reply for approval before submission to the IRD.

Am I required to provide Deloitte/the IRD any receipts for the deductions that I would like to claim on my Hong Kong tax return?

Yes, as Deloitte will need the receipts to determine the payment deductibility and the IRD may also request for copies of receipts to substantiate the claim where applicable. You are also suggested to retain the receipts for a period of 6 years after the expiration of the year of assessment in which the payments were made.

Can I claim my children as dependents on the Hong Kong tax return even they have not moved to Hong Kong with me?

Yes, as long as you maintain your children and they are either (i) under age 18 or (ii) over age 18 but below 25 and received full time education at any time during the year of assessment in Hong Kong.

Does my spouse need to file a tax return in Hong Kong?

Yes, only if your spouse derives income chargeable to Hong Kong Salaries Tax during the year of assessment in Hong Kong.

Can I claim Married Person's Allowance on the Hong Kong tax return even my spouse remains living and working in the home country?

Yes, as long as she does not derive any income chargeable to Hong Kong Salaries Tax during the year of assessment in Hong Kong.

Can I file jointly with my spouse if he/she works in Hong Kong using his/her dependent visa?

No, as Hong Kong does not have joint tax return filing system but you may make an election on each of your Hong Kong tax return for joint tax assessment and the IRD will only assess you on a joint basis if it will be beneficial.