Form IR6036B Covering Letter for Remuneration Hong Kong
Form IR6036B serves as a covering letter for paper filings of payments to persons other than employees.
IR6036B at a glance
- Official title
- Covering Letter for Remuneration Paid to Persons Other Than Employees
- 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We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.
What Is the Purpose of Form IR6036B Covering Letter for Remuneration Hong Kong?
Form IR6036B is a mandatory covering letter for any paper filing of Form BIR56M. It must accompany the return when it is submitted to the Inland Revenue Department. The letter provides a summary declaration from the payer regarding the payments detailed in the attached BIR56M return. The payer must state the total number of recipient individuals or firms, the tax year covered, and confirm the information is complete and accurate. This attestation verifies the remuneration particulars are correct and that all relevant payments have been included. Without this covering letter, the Inland Revenue Department will reject the paper BIR56M filing, forcing the payer to resubmit.
IR6036B Form Remuneration Letter
Form IR6036B is not a standalone tax return. It is a supporting document that completes the submission of Form BIR56M, the Employer's Return of Remuneration and Pensions for payments to persons other than employees. The IR6036B serves as the covering sheet the payer signs to verify the BIR56M's accuracy. For paper filings, complete and sign the IR6036B and attach it to the top of the BIR56M return before posting. The form requires the payer's name, business registration number, the tax year of assessment, and the total number of recipients listed in the BIR56M schedules.
Hong Kong Covering Letter Remuneration
The Hong Kong covering letter remuneration requirement exists so the Inland Revenue Department receives a clear declaration from the payer that the payments reported are accurate and complete. This formal representation is particularly important for BIR56M, which deals with payments to non-employees like consultants, freelancers, contractors, or commissioned agents where regular payroll records may not exist. The department uses the IR6036B declaration to cross-check the total number of recipients against the number of individual IR56M schedules attached. A mismatch will prompt a department query and may lead to penalties for incorrect returns under the Inland Revenue Ordinance (Cap. 112).
Inland Revenue IR6036B
The Inland Revenue Department publishes the IR6036B and makes it available from its forms index. It is a one-page form. It includes fields for the payer's name and address, business registration number, the tax year of assessment (for example, "2024/25"), and the total number of recipients. An original wet signature from the payer or an authorised person and the date of signing are required. The department does not accept electronic signatures on paper filings. For electronic filing through the Business Tax Portal, the IR6036B is not required separately; the online submission captures the same declaration digitally.
Remuneration Paid Covering Letter
Form IR6036B, the remuneration paid covering letter, is attached only when filing a paper BIR56M return. If the payer uses the Inland Revenue Department's e-filing system, the covering letter is generated automatically as part of the online submission. The paper IR6036B is printed, signed, and sent with the completed BIR56M and any attached schedules, such as an IR56M for each recipient. The department expects the covering letter to be the topmost document in the envelope. The form requires the payer to state the BIR56M information is true and correct and that all remuneration payments for the tax year have been included.
Practical Points for Completing IR6036B
Ensure the total number of recipients on the covering letter matches exactly the number of IR56M forms attached. A discrepancy will cause the filing to be rejected. Double-check the tax year field; an incorrect entry means the return will be processed for the wrong period. The Inland Revenue Department will reject an incomplete or unsigned covering letter. If the payer is a company, an authorised person such as a director or company secretary must sign. A sole proprietor or any partner may sign for a partnership. The form must be dated on or before the statutory filing deadline for the BIR56M, which is generally one month after the return's issue date.
Relationship Between BIR56M and IR6036B
The BIR56M is the substantive return. It lists the names, addresses, Hong Kong ID or passport numbers, and remuneration amounts paid to each non-employee recipient. The IR6036B is the covering letter that summarises that list. Together they constitute a complete filing for the payer's obligation under the Inland Revenue Ordinance to report payments made to non-employees in the course of trade or business. The department uses the BIR56M to assess if the recipients should be filing profits tax returns. The IR6036B functions as the payer's declaration that the department can rely on the information provided. Failure to file the BIR56M with the correct covering letter can lead to late filing penalties of up to HK$10,000 and additional penalties for incorrect returns.
How to fill out Form IR6036B
Page one of the official form. Every field named below appears on it in the same order.
ERIC (e-filing) / Payer’s / Employer’s File No.
Enter the payer’s file number, which is the number assigned by the Inland Revenue Department (IRD) to the employer’s return file. If you file electronically via ERIC, enter the ERIC reference number instead. This field is for the payer, not an employee.
FOR OFFICIAL USE
Leave this box blank. It is for IRD office use only.
Name of Payer
Enter the full registered name of the company or entity making the payments. This must match the name on the related Form IR6036A.
To: Commissioner of Inland Revenue
This is the addressee. Do not write anything in this space; it identifies the officer to whom the form is directed.
Remuneration Paid to Persons Other Than Employees / For The Year Ended 31 March
State the tax year end date, which is always 31 March. Follow the format shown on the form, for example, "31 March 2025". This box must match the year stated on the associated IR6036A.
With reference to Form IR6036A dated
Enter the exact date of the earlier Form IR6036A to which this cover letter relates. Check the IR6036A document for its date. A mismatch can cause processing delays.
The Company attached ___ sheets of Form IR56M
If filing paper IR56M forms, enter the total number of sheets physically attached. Leave blank if filing electronically.
The Company has prepared ___ sheets of Form IR56M in the form of electronic records
If filing electronically, enter the total number of IR56M records (not sheets) included in the electronic submission. This box is mutually exclusive with the previous one: you either attach paper sheets or file electronic records.
This is to confirm that the Company did not make any payments...
Tick this box only if no payments at all were made to any person covered by the IR6036A. If you tick this, you do not submit any IR56M, but you must still complete and file this form.
This is to confirm that the recipients are local unincorporated entities...
Tick this box if payments were made only to local unincorporated entities (including individuals, sole proprietorships, partnerships, unincorporated bodies) and those payments do not meet the reporting threshold specified in Form IR6036C. In such cases, no IR56M is required, but this form must still be filed.
Signature
The form must be signed by an authorised person of the payer. Digital signatures are accepted for electronic filing.
Full Name of Person Signing
Print the full name of the person who signs the form.
Designation
Enter the signatory’s official position in the payer company, e.g., Director, Company Secretary, or Manager.
Telephone No.
Provide a direct telephone number for the signing person, including area code if applicable.
Date
Enter the date the form is signed. Use a day/month/year format consistent with Hong Kong practice.
Important Notes
- Note 1: Even if no IR56M is submitted (because you ticked either of the two confirmation boxes), you must still complete and file this form IR6036B.
- Note 2: Tick only one of the three available boxes (paper attachment, electronic records, or no payment/entity exemption). Do not tick more than one.
Download the current form - always file the version on the issuing authority's site, not a copy.
Sources
More on the forms library.