Form IRC3110A notification of change of business name
Notify the Hong Kong Inland Revenue Department of a change in your business name within one month using Form IRC3110A.
IRC3110A at a glance
- Official title
- Notification of Change of Business Name
- 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We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.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 IRC3110A Notification of Change of Business Name
Form IRC3110A informs the Inland Revenue Department (IRD) of a new business name. This filing is separate from the application to the for a reissued certificate. Its purpose is to align the IRD's tax records with the new name for all Profits Tax correspondence, assessments and returns.
Change of Business Name Notification IRD
A name change triggers a new Business Registration Certificate from the under the Business Registration Ordinance (Cap. 310). That certificate alone does not update the IRD's tax file. You must file Form IRC3110A to link the new name to the existing tax record.
The IRD maintains a file for each business under a unique IRD file number. This file holds the entity's Profits Tax history. Submitting Form IRC3110A ensures future IRD communications use the correct name and keeps the tax record consistent with the Business Registration Certificate.
IRC3110A Form Instructions
The IRC3110A form instructions demand precision. Provide the following information:
- The old business name from the previous Business Registration Certificate.
- The new business name from the updated certificate.
- The Business Registration Number, which is unchanged.
- The IRD file number, if known, found on past returns and notices.
- The issue date of the new Business Registration Certificate.
- The nature of the business, if it has changed.
- The business address, if it has changed.
A proprietor signs the form for a sole proprietorship. A partner signs for a partnership. A director or the company secretary signs for a corporation.
Send the completed form to the IRD's office or the relevant tax unit. The IRD charges no fee for this filing.
Notify IRD of Business Name Change
You must notify IRD of business name change to maintain accurate tax records. The Business Registration Ordinance (Cap. 310) compels notification to the which then issues a new certificate. The IRD's tax database is separate, however, and relies on you for the update.
File Form IRC3110A to make this notification. This action updates the IRD's records without requiring a new Profits Tax return or re-registration. The existing tax file remains active under the same Business Registration Number and IRD file number.
Hong Kong Business Name Change Tax
The Hong Kong business name change tax implications are negligible. A name change does not alter tax liability, rates or filing obligations. The business continues to be assessed for Profits Tax under its existing numbers. Only the name on returns, assessments and correspondence changes.
Ensure the name on future Profits Tax returns matches the new Business Registration Certificate. A mismatch may cause the IRD to reject or delay the return. File Form IRC3110A promptly to prevent this.
One-Month Deadline
The one-month deadline for filing Form IRC3110A begins on the date the new Business Registration Certificate is issued. The issues the certificate after you notify it of the change and pay any fee. You then have one month to submit the form to the IRD.
This deadline is set out in the Business Registration Ordinance (Cap. 310) and IRD practice. Missing it does not invalidate the name change but may trigger a penalty for late notification. The IRD can impose a fixed or daily penalty, depending on the delay and its discretion.
Penalty for Late Notification
A penalty for late notification applies if you fail to file Form IRC3110A within one month. The Business Registration Ordinance (Cap. 310) provides for penalties for non-compliance. The IRD may issue a notice demanding a fixed sum or pursue a higher penalty through the courts.
File the form as soon as you receive the new certificate to avoid a penalty. The one-month window is ample for most businesses. If you anticipate a delay, contact the IRD to explain and request an extension, which it may grant in exceptional cases.
Sole Proprietorship and Partnership Considerations
For a sole proprietorship, the process is simple. The proprietor signs Form IRC3110A and submits it with the new certificate. The IRD updates the tax record, and the proprietor continues filing under the same Business Registration Number.
For a partnership, the name change may involve more steps. All partners should be aware of the update. An authorised partner must sign the form. The partnership's tax record remains under the same Business Registration Number and IRD file number.
Relationship with the The is the first stop for a name change. You must notify it of the change to obtain a new certificate. You then use Form IRC3110A to inform the IRD.
The and the IRD are separate departments within the Inland Revenue Department. The handles registration under Cap. 310; the IRD handles tax assessment and collection. Filing Form IRC3110A aligns these two records.
Where to Obtain and Submit Form IRC3110A
Form IRC3110A is available on the Inland Revenue Department's website at www.ird.gov.hk. Download the PDF, complete it, and submit by post or in person to the or the relevant tax unit. The IRD does not accept electronic filing of this form.
Send the form to:
Inland Revenue Department
Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong
Alternatively, submit the form to the tax unit handling your Profits Tax file. Contact details are on the IRD website.
Practical Steps for Filing
- Obtain the new Business Registration Certificate from the .
- Download Form IRC3110A from the IRD website.
- Complete the form with the old name, new name, Business Registration Number, IRD file number and certificate issue date.
- Sign the form as required for your business type.
- Attach a copy of the new Business Registration Certificate, if requested.
- Submit the form within one month of the certificate issue date.
- Keep a copy of the submitted form and any IRD acknowledgment for your records.
Common Mistakes
- Filing Form IRC3110A before the new certificate is issued. The form requires the certificate date.
- Using the wrong form. IRC3110A is for name changes only.
- Forgetting to sign the form. An unsigned form will not be processed.
- Missing the one-month deadline. Late filing may attract a penalty.
- Not updating the name on invoices, contracts and bank accounts. The IRD notification is only one part of the process.
How to fill out Form IRC3110A
Page one of the official form. Every field named below appears on it in the same order.
*商業／分行登記號碼 *Business / Branch Registration Number
Enter the business or branch registration number exactly as it appears on the Business Registration Certificate. This is the number assigned by the Inland Revenue Department when the business was first registered.
生效日期（附註 1） Date of Change (Note 1)
Enter the date on which the business name change actually took effect. Note 1 states that advance notice will not be accepted, so the date must be on or before the day you submit this form. Use the format day / month / year.
更改名稱的類別 Type of name to be amended
Cross only one box: - 法團所用名稱 Name of Corporation - if the business is a company and the change is to its corporate name. - 業務名稱 Business Name - if the business is a sole proprietorship, partnership, or other unincorporated entity and the change is to its trading name. - 分行名稱 Branch Name - if the change is to the name of a branch.
These three boxes are mutually exclusive. Cross only one.
原有名稱 Original Name
Copy the current name exactly as it appears on the latest Business Registration Certificate. Provide both the Chinese name (if any) and the English name.
新名稱（附註 2） New Name (Note 2)
Enter the new name exactly as it will be used. Note 2 limits the Chinese name (including punctuation and spaces) to 30 characters and the English name to 120 characters. Provide both the Chinese name (if any) and the English name.
簽署 Signature
The form must be signed by the business operator (Note 3). Do not use a stamp or digital signature unless the PDF fillable form specifically allows it. The signature must be an original wet-ink signature on the printed form.
簽署人姓名 Name of Signer
Print the full name of the person who signs the form. This should match the name on the signer’s identity document.
*身分證號碼／護照號碼(簽發地點)／商業登記號碼 (附註 3) *Identity card no. / passport no. (place of issue)/ business registration no. (Note 3)
Enter the identity card number, passport number (with place of issue in brackets), or business registration number of the signer. Delete the options that do not apply. For a body corporate, the business registration number is often used. Note 3 confirms this notice must be signed by the business operator.
職位（附註 4） Designation (Note 4)
Cross the box that matches the signer’s role: - Body corporate - Director, Manager, or Secretary. - Limited partnership fund - General partner, Authorized representative, or Investment manager. - Other business - Sole proprietor, Partner, or Principal officer (for other unincorporate bodies).
Cross only one box. Note 4 reminds that the business operator must notify the Commissioner within one month of the change.
電話號碼 Telephone no.
Enter a contact telephone number for the business or the signer.
日期 Date
Enter the date the form is signed. This should be the same as or later than the Date of Change.
Download the current form - always file the version on the issuing authority's site, not a copy.
Sources
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