![[Tax Filing Errors] How to correct omissions in a tax return? 5 steps and form guide for online revision of assessment](https://www.genacct.com/wp-content/uploads/2024/09/20251103165651_284_189.webp)
How do you correct an incorrect or omitted tax return? How do you amend a tax return? Revising an assessment is a common question after taxpayers receive their Salaries Tax assessment. Errors in a tax return are usually due to discrepancies in the tax computation details—such as income, deductions, allowances, or tax concessions—compared with what you expected.
In most cases, the issue is an incorrect tax return or an omitted tax return. Depending on the root cause of the incorrect tax return, you may apply to the Inland Revenue Department (IRD) for a revision of assessment or lodge an objection to assessment. This article explains how to correct errors and omissions in tax returns and how to apply for a revision of assessment.
Further reading: When will I receive my tax demand note? How to check your assessment/tax demand note on the Tax Filing Easy Personal Tax website (ITP)?
Deadline for correcting a tax return / applying for a revision of assessment
As long as it is not deliberate tax evasion, taxpayers may do so within the time limit for revising an assessment, including:
1. After filing the tax return but before receiving the tax demand note;
2. After receiving the tax demand note or paying the tax, request the IRD to correct omissions or errors (omission/error) in the tax return.
Source: Completing Profits Tax Returns, Supplementary Forms and Other Forms
An application for a revision of assessment must be made no later than within 6 years after the end of the year of assessment, or within 6 months after the date of issue of the relevant notice of assessment (whichever is later).
Source: How to claim allowances
Depending on the nature of the error, taxpayers may use different methods to correct an incorrect or omitted tax return.
How to correct errors/omissions discovered while completing a tax return
Paper tax return
Online filing via Tax Filing Easy (ITP)
Corrections for incorrect/omitted tax returns discovered before a notice of assessment is issued
During the interim period after you have filed the tax return but before you receive the tax demand note (notice of assessment), if you discover any omission or error, you may still proactively request the IRD to make a correction.
Online correction: You may make corrections via the ITP online platform.
Written correction: You may also notify the IRD in writing. If it involves an omitted allowance—for example, failing to claim the dependent parent allowance—you must complete Form IR6071 to apply to the IRD for the correction. The written notice should clearly state the year of assessment to be corrected, file number, and contact details, so the IRD can understand and process it promptly.
Further reading: Hong Kong Provisional Tax Guide: calculation methods, online application for holdover, and a detailed explanation of the IR1121 process and requirements
Example: omitted allowance
Revision of assessment / forms for correcting an incorrect or omitted tax return
| Form name | Revision of assessment item | Download correction form |
IR76C | Correct election for Personal Assessment and claims for deductions and allowances. | |
IR6071 | Incorrectly reported or omitted dependent parent allowance, dependent grandparent/grandparent-in-law allowance, or deduction for elderly residential care expenses. | |
IR6072 | Incorrectly reported or omitted home loan interest / interest paid to produce rental income from property | |
IR6823 | Incorrectly reported or omitted domestic rent deduction | |
IR6173 | Incorrectly reported or omitted deduction for qualifying premiums paid under a Voluntary Health Insurance Scheme policy | |
IR6044 | Incorrectly reported or omitted claims for child allowance and/or dependent brother/sister allowance |
After receiving the tax demand note and discovering an incorrect or omitted tax return: formally apply for a “revision of assessment”
After receiving the tax demand note, if the assessment result does not match your expectations, you may formally apply for a “revision of assessment”. This is the most common procedure associated with the “revision of assessment” search intent.
How to apply: You may apply via the ITP online platform, submit Form IR831, or apply in writing to the IRD to correct incorrect information in the tax return.
Time limit: An application for a revision of assessment must be made no later than within 6 years after the end of the year of assessment, or within 6 months after the date of issue of the relevant notice of assessment (whichever is later).
Outcome: If the application is accepted, the IRD will issue a revised notice of assessment, and you only need to pay the revised amount of tax. If you have overpaid, the IRD will refund the excess by cheque.
Further reading: When will the tax refund cheque arrive? Key points on IRD refunds of Profits Tax/Salaries Tax
Example: applying for holdover of provisional Salaries Tax
Last year’s total annual salary was $600,000. This year, you became unemployed due to redundancy from June, and only earned $100,000 for April and May. This meets the conditions for applying for holdover of provisional tax.
Example: applying for holdover of provisional Property Tax
Last year’s rental income was $240,000, and this year’s rental income is $180,000. Rental income has decreased by 25%, meeting the conditions for applying for holdover of provisional tax.
Only discovered the tax return was incorrect after paying tax
If you only discover the tax return was incorrect after paying tax, you may apply for a revision of assessment in writing or using Form IR831. The IRD allows taxpayers to make corrections due to an incorrect tax return within 6 years after the end of the year of assessment.
If the application is accepted, the IRD will issue a revised notice of assessment and refund the overpaid tax by cheque.
How to apply to correct a tax return using Form IR831
Complete Form IR831, “Notice of Objection / Application for Revision of Assessment”, tick the revision reason that applies to you, and submit the application for revision of assessment to the Commissioner of Inland Revenue by post or fax together with supporting documents. Download IR831form
- Mailing address: P.O. Box 28777, Kowloon Central Post Office, Hong Kong
- Fax number: 28771232
What is the difference between a revision of assessment and an objection to assessment?
Although both “revision of assessment” and “objection to assessment” may use Form IR831, a revision of assessment (Revision) usually refers to a taxpayer proactively discovering an error or omission in their tax return and requesting the IRD to correct it. An objection to assessment (Objection), on the other hand, refers to a taxpayer disagreeing with the assessment decision made by an assessor (e.g., the IRD does not allow a certain deduction or allowance) and lodging an objection to assessment with the Commissioner of Inland Revenue.
This distinction is crucial. If a taxpayer mistakenly treats dissatisfaction with the IRD’s assessment decision as a simple “revision” and misses the 1-month objection deadline, they will lose the legal right to initiate subsequent appeal procedures.
How to correct an incorrect tax return? 5 key steps to apply for a revision of assessment online
In addition to correcting an incorrect tax return via forms, taxpayers may also apply for a revision of assessment online via the Tax Filing Easy Personal Tax website (ITP). For an ITP walkthrough, please refer to another article: Tax Filing Easy Personal Tax website login guide
Online revision of assessment: 5 key steps
Step 1: Request a revision of assessment
Log in to the Tax Filing Easy ITP website, go to “Request Revision of Assessment”, and click “Continue”.
Step 2: Select the assessment
Select the relevant categories for the year(s) of assessment to be corrected, then click “Request Revision of Assessment”.
Step 3: Select the omitted allowances or deductions
Tick the omitted allowances or deductions—for example, if you failed to claim MPF contributions—then click “Continue”.
Step 4: Enter the request details
For example, if you omitted or incorrectly claimed the dependent parent allowance, tick the omitted allowance and follow the instructions to enter the required information, then click “Continue”.
Step 5: Submit
After confirming the information is correct, click Submit to complete the correction procedure for the omitted tax return.
Correcting an incorrect tax return in writing
If the issue is more complex, and Form IR831 or Tax Filing Easy ITP cannot fully cover the details, or if there are many supporting documents, you may mail a letter to the Commissioner of Inland Revenue setting out the tax return items to be amended.
Note: You must clearly state the year of assessment to be corrected, tax demand note number, file number, and contact details, so the IRD can more easily understand your tax return amendment request.
Further reading: How much salary is taxable? A quick guide to Salaries Tax calculation, Personal Assessment, deductions and allowances
How long does a revision of assessment take?
According to the IRD’s service pledges from April 2025 https://www.ird.gov.hk/eng/abo/pam32.htm, 98% of cases will receive a reply to the notice of objection within 12–18 days, and cases will be concluded within 4 months. If a revision of assessment is successful, a cheque refunding any overpaid tax will be issued within 10 working days after the revised notice of assessment is issued.
Frequently Asked Questions
Can I withhold tax payment while my revision of assessment application is being processed?
No. As a revision of assessment application is not guaranteed to be successful, you must pay the tax before the payment deadline.
If the correction of an incorrect/omitted tax return is unsuccessful, what can I do?
You may call the assessor to understand the reason for the failure—for example, whether supporting documents are incomplete—and you may also seek assistance from a professional tax services firm.
Will there be penalties for omitted tax returns or late filing?
Yes. The IRD may take action against non-compliance under section 80(2) or section 82(1) of the Inland Revenue Ordinance.
Definition of criminal offences: Failing to report income that should be reported, making a false statement in a tax return, or otherwise intending to evade tax all constitute criminal offences.
Maximum penalties: Wilful tax evasion (section 82(1)) is punishable by a fine of $50,000, plus an additional fine of up to 3 times the amount of tax undercharged, and imprisonment for 3 years. Even for an incorrect tax return without reasonable excuse (section 80(2)), the maximum penalties include a fine of $10,000, plus an additional fine of up to 3 times the amount of tax undercharged.
I got married last year but forgot to elect for joint assessment. Which form should I complete?
You may complete Part 10 of IR76C for the married person’s allowance and the disabled person’s allowance.
Conclusion
This article explains how to correct errors or omissions in a tax return. If you discover an error after submitting your tax return, you may apply for a revision of assessment before or after the tax demand note is issued. Depending on the circumstances, you will need to complete the relevant form, such as IR76C or IR831, or make corrections via the Tax Filing Easy (ITP) online platform. If the application is successful, the IRD will issue a revised notice of assessment and, where applicable, refund any overpaid tax. Taxpayers should pay tax within the deadline; even if the revision application is still being processed, payment must not be delayed.
Further reading:
When will I receive my tax return? A quick guide to tax filing months, individual/corporate tax filing, and tax extensions
[Departure tax clearance] When is IR56G due? A complete guide to employee departure tax clearance procedures and what employers need to know
[MPF offsetting abolition] Impact of abolishing MPF offsetting against long service payments/severance payments, with case analysis
Hong Kong “468” labour legislation: the complete guide to the impact of changing from “418” to “468” for employers and employees
