Form IRSD140 Request for Cancellation of Stamp Certificate Errors

Use Form IRSD140 to request the cancellation of a Hong Kong stamp certificate with errors. This guide covers the process and required information.

Updated 20 September 2026

IRSD140 at a glance

Official title: Request for Cancellation of a Stamp Certificate Containing Errors, Share Transfer
Issued by: Inland Revenue Department

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We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.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 Form IRSD140 Request for Cancellation of Stamp Certificate Errors?

The Form IRSD140 Request for Cancellation of Stamp Certificate Errors is a statutory form from the Stamp Office of the Inland Revenue Department (IRD). It is used to cancel a stamp certificate already issued for a share transfer or other instrument when that certificate contains an error. The form requests the Stamp Office revoke the incorrect certificate so a corrected one can be issued.

A stamp certificate confirms stamp duty has been paid on an instrument, like a share transfer form. If the particulars on the certificate are wrong - the wrong number of shares, an incorrect consideration, misspelled party names - the certificate cannot be amended. It must be cancelled first. Form IRSD140 is the mechanism for that request.

When to Use Form IRSD140

Use Form IRSD140 when you find an error on a stamp certificate the Stamp Office has already issued. Common situations include:

The certificate shows the wrong number of shares transferred.
The consideration amount does not match the transaction value.
The transferor or transferee names are misspelled or incorrect.
The instrument date is wrong.
The certificate was issued for the wrong instrument type.

This form is not for errors discovered before the certificate is issued. If you notice a mistake during e-stamping, withdraw the application with Form IRSD141 (Request for Withdrawal of E-Stamping Application) instead.

IRSD140 Cancel Stamp Certificate: Who Can Submit the Request

Any person with a legitimate interest in the instrument can request the cancellation. This includes the transferor or transferee, a company secretary or director acting for the company, or a solicitor or authorised adviser. The submitter must provide their full name, address, and contact details. An authorised representative must attach a letter of authorisation.

Hong Kong Stamp Certificate Error: What Information Is Required

Complete Form IRSD140 with these particulars:

Stamp certificate reference number: The unique identifier on the certificate to be cancelled.
Date of issue of the certificate: The date the Stamp Office issued it.
Description of the instrument: Details of the stamped instrument, such as a share transfer form, including its date and the parties involved.
Nature of the error: A clear explanation of the mistake. Be specific. For example, "the consideration amount is stated as HK$100,000 but should be HK$150,000".
Supporting documents: Copies of the incorrect stamp certificate, the original instrument, and any documents proving the correct particulars.

The Stamp Office uses this information to verify the error and process the cancellation.

Request Cancellation Stamp Certificate IRSD140: Submission Process

Follow these steps to submit Form IRSD140:

Complete the form: Fill in all required sections accurately, ensuring the particulars match the supporting documents.
Gather supporting documents: Attach a copy of the incorrect stamp certificate and the original instrument. For a share transfer error, include a copy of the share transfer form.
Submit to the Stamp Office: Send the completed form and documents to the Stamp Office, Inland Revenue Department, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong. You may also submit in person at the Stamp Office counter.
Await processing: The Stamp Office will review the request. If the error is confirmed, the certificate will be cancelled and you will be notified. You can then apply for a new certificate with the correct particulars.

There is no fee for submitting Form IRSD140. You will need to pay stamp duty again on the corrected instrument if the error caused an underpayment.

Correct Stamp Certificate Mistake: After Cancellation

Once the Stamp Office cancels the original certificate, you must obtain a corrected one. For share transfers, this means submitting a new stamping application for the same instrument, either through e-stamping or on paper. Pay any additional stamp duty if the error led to an underpayment. Provide the cancellation confirmation with the new application.

If the Stamp Office caused the error, the IRD may waive the reapplication and issue a corrected certificate directly. You should still file Form IRSD140 to start the process.

Common Mistakes When Filing Form IRSD140

Avoid these errors:

Incomplete particulars: Failing to provide the full stamp certificate reference number or date of issue delays processing.
Unclear description of the error: Vague statements like "the certificate is wrong" are insufficient. Specify the exact error.
Missing supporting documents: Always attach a copy of the incorrect certificate and the original instrument. The Stamp Office cannot verify the request without them.
Submitting the wrong form: Use Form IRSD140 to cancel an issued certificate. Use Form IRSD141 to withdraw an e-stamping application before issuance.

Where to Obtain Form IRSD140

Download Form IRSD140 from the Inland Revenue Department's website at www.ird.gov.hk. Paper copies are available at the Stamp Office counter. Always check the IRD website for the most current version, as forms are revised periodically.

Related Forms and Further Information

Form IRSD141: Request for Withdrawal of E-Stamping Application - use this to withdraw a stamping application before the certificate is issued.
Form IRSD142: Request for Stamping of Share Transfer - use this to submit a new stamping application after cancellation.
Form IRSD127: Application for Remission of Penalty for Late Stamping - use this to request a waiver for a penalty incurred due to the error.

For general enquiries, contact the Stamp Office at 2594 3200 or visit the IRD website.

How to fill out Form IRSD140

Page one of the official form. Every field named below appears on it in the same order.

1. Cancel the following Stamp Certificate which contains error(s)

Enter the Instrument Ref. No. and the Stamp Certificate No. exactly as they appear on the certificate you want to cancel. These numbers are printed on the stamp certificate issued by the Stamp Office.

Tick the box or boxes that describe the error(s) on the certificate. You may tick more than one. The options are:

1.1 Nature of Instrument - the type of instrument is wrong (e.g., stated as a sale when it was a gift).
1.2 Date of Instrument - the date on the certificate differs from the date on the instrument.
1.3 Stock Code / Company Registration No. - if the error is in the stock code or company registration number. Delete "Company Registration No." if the instrument relates to listed shares, or delete "Stock Code" if it relates to unlisted shares.
1.4 Stock Name / Company Name - the name of the stock or company is incorrect.
1.5 Number of Shares - the share quantity is wrong.
1.6 Consideration - the amount paid is wrong.
1.7 Name of Transferor(s) - the seller's name is wrong or misspelled.
1.8 Name of Transferee(s) - the buyer's name is wrong or misspelled.
1.9 No. of Duplicate/Counterpart - the number of duplicate or counterpart copies is wrong. If you tick this, also enter the Correct No. in the space provided.
1.10 Others (please specify) - any other error not listed above. Describe the error briefly in the space.

2. What you want the Collector to do

You must choose either a new stamp certificate or a refund. You cannot choose both.

Issue a new stamp certificate to rectify the error(s) - tick this if you want a corrected certificate issued. The form does not require you to restate the corrected details here; the supporting documents will show what the correct information should be.
Refund the stamp duty paid - tick this only if the instrument has already been stamped by another stamp certificate or a conventional stamp. You must state the refund amount in dollars, and provide the Name of Payee and Address of the person to whom the refund should be sent. The refund amount is the duty paid on the certificate to be cancelled.

Supporting documents

You must attach at least document (1). Tick each attached document:

(1) A copy of the Stamp Certificate containing error(s) - required in all cases.
(2) Supporting evidence of the Error(s) - for example, a copy of the original instrument showing the correct date, consideration, or names. Provide this to prove what the correct entry should be.
(3) For refund claim, supporting evidence that the Instrument has been stamped - for example, a copy of the new stamp certificate or the instrument bearing a conventional stamp. Only needed if you ticked the refund box.

Signature and applicant details

Signature of Applicant and Date - must be signed and dated. The applicant must be the person whose name appears in the signature block.
Name of Applicant - print your full name.
H.K.I.C./B.R./Passport No. - enter your Hong Kong Identity Card number, Business Registration number, or Passport number. Delete the two that do not apply.
Capacity - tick one box: Transferor, Transferee, Legal Representative, or Others (specify the capacity, e.g., solicitor).
Address, Telephone No., Fax No. - provide your contact details.

Common errors: leaving the Instrument Ref. No. or Stamp Certificate No. blank; failing to tick the specific error box; signing in the wrong capacity; and not attaching a copy of the certificate to be cancelled.

Download the current form - always file the version on the issuing authority's site, not a copy.

Sources

Companies Registry (opens on an external site) cr.gov.hk