{"id":24901,"date":"2025-11-03T09:07:46","date_gmt":"2025-11-03T09:07:46","guid":{"rendered":"https:\/\/www.genacct.com\/amend-tax-assessment\/"},"modified":"2026-06-18T04:47:08","modified_gmt":"2026-06-18T04:47:08","slug":"amend-tax-assessment","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/amend-tax-assessment\/","title":{"rendered":"[Tax Filing Errors] How to correct omissions in a tax return? 5 steps and form guide for online revision of assessment"},"content":{"rendered":"\t\t
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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<\/a>. Errors in a tax return are usually due to discrepancies in the tax computation details\u2014such as income, deductions, allowances, or tax concessions\u2014compared with what you expected.<\/p>

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<\/strong>, you may apply to the Inland Revenue Department (IRD) for a revision of assessment or lodge an objection to assessment<\/a>. This article explains how to correct errors and omissions in tax returns and how to apply for a revision of assessment.<\/p>

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)?<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Deadline for correcting a tax return \/ applying for a revision of assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    As long as it is not deliberate tax evasion, taxpayers may do so within the time limit for revising an assessment, including:<\/p>

    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.<\/p>

    Source: Completing Profits Tax Returns, Supplementary Forms and Other Forms<\/strong><\/a><\/p>

    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).<\/p>

    Source: How to claim allowances<\/a><\/p>

    Depending on the nature of the error, taxpayers may use different methods to correct an incorrect or omitted tax return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    How to correct errors\/omissions discovered while completing a tax return<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Paper tax return<\/h3><\/div>\t\t\t\t\t\t\t\t\t
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    \r\n\t\t\t\t\tIf you are using a paper tax return and discover an error while completing it, you may delete the incorrect entry, fill in the correct information, and sign next to the amendment.\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t\t<\/div>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Online filing via Tax Filing Easy (ITP)<\/h3><\/div>\t\t\t\t\t\t\t\t\t
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    \r\n\t\t\t\t\tIf you file online via the \u201cTax Filing Easy Personal Tax website\u201d (ITP) and discover an error\/omission during the review stage, simply go back to the previous page to amend the content\u2014no additional procedures are required.\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t\t<\/div>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Corrections for incorrect\/omitted tax returns discovered before a notice of assessment is issued<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    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.<\/p>

    Online correction<\/strong>: You may make corrections via the ITP online platform.<\/p>

    Written correction<\/strong>: You may also notify the IRD in writing. If it involves an omitted allowance\u2014for example, failing to claim the dependent parent allowance\u2014you 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.<\/p>

    Further reading: Hong Kong Provisional Tax Guide: calculation methods, online application for holdover, and a detailed explanation of the IR1121 process and requirements<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Example: omitted allowance<\/h3><\/div>\t\t\t\t\t\t\t\t\t
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    \r\n\t\t\t\t\tIf you failed to claim the dependent parent allowance, you must complete Form IR6071 to apply to the IRD to correct the omitted dependent parent allowance.\t\t\t\t<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t\t<\/div>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Revision of assessment \/ forms for correcting an incorrect or omitted tax return<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Form name<\/td>Revision of assessment item<\/td>Download correction form<\/td><\/tr>

    IR76C<\/h3><\/td>

    		Correct election for Personal Assessment and claims for deductions and allowances.<\/td>

    Download IR76C<\/strong>form<\/strong><\/a><\/p><\/td><\/tr>

    IR6071<\/h3><\/td>

    		Incorrectly reported or omitted dependent parent allowance, dependent grandparent\/grandparent-in-law allowance, or deduction for elderly residential care expenses.<\/td>

    Download IR6071<\/strong>form<\/strong><\/a><\/p><\/td><\/tr>

    IR6072<\/h3><\/td>

    		Incorrectly reported or omitted home loan interest \/ interest paid to produce rental income from property<\/td>

    Download IR6072<\/strong>form<\/strong><\/a><\/p><\/td><\/tr>

    IR6823<\/h3><\/td>

    		Incorrectly reported or omitted domestic rent deduction<\/td>

    Download IR6823<\/strong>form<\/strong><\/a><\/p><\/td><\/tr>

    IR6173<\/h3><\/td>

    		Incorrectly reported or omitted deduction for qualifying premiums paid under a Voluntary Health Insurance Scheme policy<\/td>

    Download IR6173<\/strong>form<\/strong><\/a><\/p><\/td><\/tr>

    IR6044<\/h3><\/td>

    		Incorrectly reported or omitted claims for child allowance and\/or dependent brother\/sister allowance<\/td>

    Download IR6044<\/strong>form<\/strong><\/a><\/p><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    After receiving the tax demand note and discovering an incorrect or omitted tax return: formally apply for a \u201crevision of assessment\u201d<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    After receiving the tax demand note, if the assessment result does not match your expectations, you may formally apply for a \u201crevision of assessment\u201d. This is the most common procedure associated with the \u201crevision of assessment\u201d search intent.<\/p>

    How to apply:<\/strong> 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.<\/p>

    Time limit:<\/strong> 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).<\/p>

    Outcome:<\/strong> 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.<\/p>

    Further reading: When will the tax refund cheque arrive? Key points on IRD refunds of Profits Tax\/Salaries Tax<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Last year\u2019s 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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tExample: applying for holdover of provisional Property Tax<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

    Last year\u2019s rental income was $240,000, and this year\u2019s rental income is $180,000. Rental income has decreased by 25%, meeting the conditions for applying for holdover of provisional tax.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Only discovered the tax return was incorrect after paying tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    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.<\/p>

    If the application is accepted, the IRD will issue a revised notice of assessment and refund the overpaid tax by cheque<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    How to apply to correct a tax return using Form IR831<\/h3><\/div>\t\t\t\t\t\t\t\t\t
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    Complete Form IR831, \u201cNotice of Objection \/ Application for Revision of Assessment\u201d, 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 IR831<\/strong>form<\/strong><\/a><\/p>