
KERNEL BUSINESS SERVICES LIMITED
Empowering global entrepreneurs with seamless Hong Kong company formation, banking support, virtual offices, and bespoke corporate solutions.
Individual salaries tax returns (BIR60), allowances and deductions, personal assessment elections, and provisional tax holdovers.
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Empowering global entrepreneurs with seamless Hong Kong company formation, banking support, virtual offices, and bespoke corporate solutions.

Empowering global entrepreneurs with seamless Hong Kong company formation, banking support, virtual offices, and bespoke corporate solutions.
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Salaries tax services in Hong Kong help individuals prepare their tax return and review employment income, deductions and allowances.
Salaries tax services in Hong Kong help individuals prepare their tax return and review employment income, deductions and allowances. Explain your employment arrangements and any changes during the year so the adviser can identify the questions that need attention.
The Inland Revenue Department uses the Tax Return – Individuals, Form BIR60, to collect individual tax information. Part 4 covers salaries tax, including income from employment, office or pension. Its BIR60 completion guidance explains the sections and supporting information. It also sets out the usual filing periods: one month from issue for taxpayers without a solely owned unincorporated business, or three months for those with one. Electronic filing and tax-representative arrangements can affect the deadline, so ask the adviser to confirm the date that applies to your return.
Bring the return you received, employer income information and any IRD correspondence. Tell the adviser about changes of employer, periods working outside Hong Kong and payments beyond basic salary. Ask what records support any proposed deduction or allowance rather than assuming every expense qualifies.
A return covering one local employment and an employment arrangement spanning several countries may need different scopes of work. Explain where you worked and the nature of any overseas arrangement at the outset. Ask whether the provider handles the relevant cross-border questions itself or needs another adviser.
Clarify whether the service includes reviewing the assessment after filing and answering later questions. If you have received an assessment or a request for information, share the document and its dates before agreeing the engagement.
Who will prepare and review the return? Which documents must you provide? How will you review the figures before submission? What happens if further information arrives after the return has been prepared?
Ask for a written quote distinguishing routine preparation from additional advice, amendments or correspondence. Keep a copy of the completed return and the records used to prepare it.
For related personal and business tax work, see Hong Kong tax services. If your enquiry concerns running a company payroll rather than your own return, accounting services in Hong Kong describe that broader engagement.
This is general information. A qualified professional can assess your circumstances; Justenda does not provide legal, tax or accounting advice.
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