Form IR1249 notification of change of postal address

Form IR1249 Notification of Change of Postal Address

The Form IR1249 notification of change of postal address is the standard document used by taxpayers in Hong Kong to inform the Inland Revenue Department (IRD) that their correspondence address has changed. Keeping the IRD updated with your correct postal address is essential because the department sends tax returns, assessment notices, payment demands, and other official correspondence to the address on its records. If the IRD holds an outdated address, you may miss a filing deadline or a payment due date, which can lead to penalties and surcharges.

When to Use the IRD Change of Address Form

You should submit the ird change of address form whenever your postal address changes. This applies to both individuals and businesses. The IRD uses the postal address you provide as the primary channel for sending all tax-related documents. A change of address can occur for many reasons, including relocating your home, moving your business premises, or using a new care-of address. The form is also appropriate if you wish to update the address held for a specific tax account, such as your salaries tax file or your profits tax file. You do not need to wait for a particular event; submit the form as soon as the new address becomes effective.

How to Update Tax Address Hong Kong

To update tax address Hong Kong, you must complete Form IR1249 and send it to the IRD. The form requires you to provide your personal or business particulars so the department can identify your tax record. You will need to state your old postal address and the new postal address. The form also asks for the effective date of the change. You can submit the completed form by post, by fax, or in person at the IRD's office. The IRD does not currently accept electronic submission of Form IR1249 through the eTAX portal for this specific purpose, though you should check the IRD website for any updates to filing channels.

Form IR1249 Download

You can obtain a form ir1249 download from the Inland Revenue Department's official website. The IRD maintains a forms index page where all current versions of its forms are published. Downloading the form directly from the IRD website ensures you are using the most recent version. The form is available in PDF format and can be filled in by hand or typed using a PDF editor. Do not use a photocopy or a scanned copy from an unofficial source, as the IRD may reject a form that does not meet its specifications. The form is free of charge and does not require any payment to download.

Notify IRD of New Address

When you notify ird of new address, you must ensure the form is complete and accurate. The IRD requires the following information on Form IR1249:

If you are notifying on behalf of a company, you should include the company's business registration number. For an individual, the tax reference number is usually the number printed on your tax return or assessment notice. If you do not know your tax reference number, you can leave the field blank and the IRD will identify your record using your name and old address.

Hong Kong Tax Correspondence Address

The hong kong tax correspondence address you provide on Form IR1249 will be used for all future communications from the IRD. This includes the despatch of profits tax returns, salaries tax returns, property tax returns, and demand notes for payment. The address should be a physical location where you can receive mail. A post office box number is acceptable if the IRD has previously agreed to it, but the department generally prefers a street address. If you use a care-of address, include the name of the person or organisation that will receive the mail on your behalf.

Completing the Notification Form

The form itself is straightforward. Section 1 asks for the particulars of the taxpayer. For an individual, this means your full name in English and Chinese (if applicable), your Hong Kong identity card number, and your tax reference number. For a business, you must provide the business name, the business registration number, and the nature of the business. Section 2 is where you state the old postal address. Section 3 is for the new postal address. Section 4 asks for the effective date of change. You should enter the date on which the new address became or will become operational. Section 5 is the declaration and signature. The form must be signed by the taxpayer or by an authorised person. If a representative signs, the IRD may request evidence of the authorisation.

Submission Methods

You can submit the completed Form IR1249 by post to the Inland Revenue Department's address. The form can also be faxed to the department's fax number. If you prefer, you can deliver the form in person to the IRD's office during business hours. The IRD does not charge a fee for filing this form. After the IRD processes the notification, it will update its records and send future correspondence to the new address. The department does not issue a confirmation letter for every address change, so you should keep a copy of the submitted form for your records.

Importance of Timely Notification

Submitting Form IR1249 promptly after a change of address helps you avoid missing important tax documents. If the IRD sends a tax return to an old address and you do not receive it, you are still responsible for filing the return by the due date. The IRD can impose penalties for late filing even if the non-receipt was caused by an outdated address. Similarly, if a demand note for tax payment is sent to the wrong address and you miss the payment deadline, the IRD may charge a 5 per cent surcharge on the unpaid tax and an additional 10 per cent if the payment is more than six months overdue. Keeping your postal address current is a simple step that protects you from these consequences.

Updating Address for Multiple Tax Accounts

If you have more than one tax account with the IRD, for example a salaries tax account and a profits tax account, you may need to submit a separate Form IR1249 for each account. The form allows you to specify the tax type on the form. If you are unsure whether a single form will cover all your accounts, you can contact the IRD for guidance. Alternatively, you can submit one form and include a note requesting that the address be updated for all accounts held under your name or business registration number.

Where to Get Help

The Inland Revenue Department provides guidance on completing Form IR1249 on its website. You can also call the IRD's enquiry hotline for assistance. The department's staff can confirm whether your form is complete before you submit it. For businesses, the IRD's Business Tax Portal offers online services for some tax matters, but the address change notification must still be submitted using the paper form. Always refer to the IRD's official forms index at https://www.ird.gov.hk/eng/paf/bus.htm to obtain the current version of Form IR1249.