Applying for an individual resident status certificate with Form IR1314B
Steps to apply for an individual Certificate of Resident Status in Hong Kong using Form IR1314B.
IR1314B at a glance
- Official title
- Application for Certificate of Resident Status for an Individual
- Issued by
- Inland Revenue Department
We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.
Form IR1314B Individual Resident Status Certificate
Form IR1314B is an individual's application to the Inland Revenue Department (IRD) for a Certificate of Resident Status (CRS) for Hong Kong. This certificate confirms the applicant is a Hong Kong tax resident under a specific Comprehensive Double Taxation Agreement (CDTA) Hong Kong has with another jurisdiction. Use it to claim treaty benefits, such as reduced withholding tax or a tax exemption in the other contracting state.
The IRD issues the CRS only after verifying the individual meets the residence criteria in the relevant CDTA. Form IR1314B is an application version for individuals, used in specific cases or as an alternative to Form IR1314A. It gathers personal particulars, residence information, and supporting documentation to substantiate the claim of Hong Kong tax residency.
Certificate of Resident Status Individual Hong Kong
A certificate of resident status individual Hong Kong is the IRD's official document confirming an individual's tax residence for a CDTA. This is not a general residency document. Its sole purpose is to support a claim for relief under a double taxation agreement.
The IRD will issue the certificate only if the applicant satisfies the residence definition in the CDTA. For most agreements, an individual is a resident if subject to Hong Kong tax by reason of domicile, residence, place of management, or a similar criterion. The IRD examines factors like physical presence in Hong Kong, the location of a permanent home, and the centre of vital interests.
The certificate states the individual's name, the relevant CDTA, and the period of residence. It does not provide a general tax identification number or replace the need for a Hong Kong tax return.
IR1314B Application Guide
The IR1314B application guide explains how to complete and submit the form. It outlines the required supporting documents, any application fee, and the processing time.
Prepare the following before completing the form: - The individual's Hong Kong Identity Card number and full name as it appears on the card. - Details of the CDTA, including the other contracting state's name. - Information on the individual's physical presence in Hong Kong, including the number of days spent in the city during the relevant period. - Particulars of the individual's spouse and minor children, if applicable, as their residence can affect the individual's centre of vital interests. - A certified true copy of the individual's Hong Kong Identity Card and, if relevant, passport pages showing entry and exit stamps.
Submissions are by post or in person at IRD offices. There is no electronic filing option for Form IR1314B.
Tax Residency Certificate Individual Hong Kong
A tax residency certificate individual Hong Kong is another name for the Certificate of Resident Status. The terms "Certificate of Resident Status", "CRS", and "tax residency certificate" are used interchangeably.
To obtain the certificate, the applicant must demonstrate Hong Kong residency under the specific CDTA. The IRD will not issue a certificate based solely on a Hong Kong Identity Card or a local bank account. The key factor is liability to Hong Kong tax.
The IRD expects the applicant to show they are: - Ordinarily resident in Hong Kong, meaning they have a habitual abode here and intend to stay permanently or indefinitely. - Present in Hong Kong for more than 180 days in a year of assessment or for more than 300 days over two consecutive years of assessment (the "substantial presence" test used in some CDTAs).
The certificate is valid only for the year or period stated on it. Claim treaty benefits for multiple years requires a separate application for each year.
Particulars Required on Form IR1314B
Form IR1314B requires detailed personal particulars and residence information. The key fields are summarised below:
| Section | Information Required |
|---|---|
| Personal details | Full name, Hong Kong Identity Card number, date of birth, nationality, and correspondence address |
| Contact information | Telephone number, email address, and fax number (if any) |
| Spouse and minor children | Name, Hong Kong Identity Card number (if any), and residential status of spouse and any minor children |
| Physical presence | Number of days physically present in Hong Kong during the relevant period, and the dates of arrival and departure if applicable |
| Treaty information | Name of the CDTA and the article under which relief is claimed |
| Income details | Description of the income for which treaty relief is sought, and the withholding tax rate claimed |
| Declaration | Signature of the applicant confirming the accuracy of the information |
The form also includes a section for the applicant to describe their centre of vital interests, such as their principal place of employment, the location of their family, and the location of their material assets.
Supporting Documents for Form IR1314B
The IRD requires supporting documents to verify the information on Form IR1314B. Common requests include:
- A certified true copy of the applicant's Hong Kong Identity Card.
- A certified true copy of the applicant's passport, including pages showing entry and exit stamps for the relevant period.
- Evidence of physical presence in Hong Kong, such as flight itineraries, hotel receipts, or employer letters confirming work location.
- If employed, a letter from the employer confirming the nature of the employment and the period of work in Hong Kong.
- If self-employed, evidence of the business's registration and its physical location in Hong Kong.
- If the applicant has a spouse and minor children, evidence of their residence, such as school records or tenancy agreements.
All supporting documents must be in English or Chinese, or be accompanied by a certified translation. The IRD may request additional documents if the application is not straightforward.
How to fill out Form IR1314B
Page one of the official form. Every field named below appears on it in the same order.
IRD File No. (if any)
Enter any existing Inland Revenue Department file number you have been given for a previous application. If you have none, leave blank.
To: The Competent Authority of the Hong Kong Special Administrative Region (“Hong Kong”)
Write the name of the jurisdiction with which Hong Kong has a Double Taxation Arrangement (DTA) that you are relying on. This is the country or territory where you will claim the tax benefit.
(1) Calendar Year(s) of Claim
State the calendar year or years for which you are claiming the tax benefit. For example, “2023” or “2023, 2024”.
(2) Income for which tax benefits under the DTA are to be claimed in the relevant jurisdiction
Describe the nature of the income (e.g., employment income, dividends, royalties) and the amount for each year of claim. If there are multiple years, use a separate sheet.
(3) Particulars of Applicant
(a) Name in English (surname first) / Name in Chinese
Give your full name as it appears on your Hong Kong Identity Card. Write surname first in English. Chinese name is optional if you have one.
(b) Hong Kong Identity Card Number
Enter your HKID card number (e.g., A123456(7)). This is on the front of your card.
(c) Passport Number and Nationality
Only fill this in if you do not hold a Hong Kong Identity Card. Otherwise leave blank.
(d) Permanent Residential Address
Your permanent home where you or your family live. This is not necessarily your current postal address.
(e) Other Residential Address
Any other address where you have lived, if different from (d).
(f) Postal Address
Where you want IRD to send correspondence.
(g) Serial Number of the latest certificate of resident status issued (if any)
If you have previously been issued a certificate, enter its serial number. If not, leave blank.
(h) Have you ordinarily resided in Hong Kong?
Tick “Yes” if you have a permanent home in Hong Kong where you or your family live. If yes, enter the month and year you began ordinarily residing (mm/yyyy). Tick “No” if not.
(i) Number of days of stay in Hong Kong
Count days you were physically present in Hong Kong for each period shown. Attach copies of travel documents (passport pages, entry/exit stamps). If your claim covers more than one calendar year, use a separate sheet for each year.
- First row: 1 April of the year before the Calendar Year of Claim to 31 March of the Calendar Year of Claim (or application date, whichever is earlier).
- Second row: 1 April of the Calendar Year of Claim to 31 March of the following year (or application date).
- Third row: 1 April of the year after the Calendar Year of Claim to 31 March of the next year (or application date). Only fill if applicable.
(4) Details of Employment / Business Operations in Hong Kong during the Calendar Year(s) of Claim (if any)
(a) Name of trade, profession or business - your business or job title.
(b) Business Address in Hong Kong - where you work.
(c) Hong Kong Business Registration Number - from your Business Registration Certificate.
(d) Name of your Employer - the company you work for.
(e) Capacity of your Employment - your job role (e.g., manager, director).
(f) Date of commencement of Employment - start date of your current job.
(5) Declaration
Sign and date the form. Provide a Hong Kong telephone number. The declaration confirms the information is true and correct. Note that giving incorrect information can lead to heavy penalties under section 80(2D) of the Inland Revenue Ordinance.
Download the current form - always file the version on the issuing authority's site, not a copy.
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