How do I apply for an employer's return extension?

The deadline you are extending

The IRD normally issues Form BIR56A on the first working day of April each year, and the returns for the year ended 31 March 2026 were issued on 1 April 2026[1]. The completed BIR56A, with one IR56B for each reportable employee, is due within 1 month from the date of issue[1]. That one-month window is what an extension application asks to lengthen.

What the application must contain

The IRD's employer page says an application for an extension of time to submit Form BIR56A must be in writing and must state[1]:

• your employer's file number;
• the company's name;
• the year of assessment concerned;
• the additional time required; and
• details of the reasons in support.

The IRD describes these as stated "for our consideration"[1]: an extension is a request, not an automatic right, so the reasons are what carry it. A specific reason with a specific date, such as payroll records held by a departed bookkeeper that will be rebuilt by a stated day, gives the IRD something to weigh; a request for more time with no reason does not.

What the IRD page does not say

The employer page does not state how much extra time is usually allowed, a date by which the application must reach the IRD, or a scheme of automatic extensions for Form BIR56A. Check those points with the IRD rather than assuming the arrangements for profits tax returns apply. Sending the request early in the one-month window, and keeping a copy with the date sent, leaves room to act if it is refused.

The dates around the return

Before you ask for more time

Some delays have a quicker fix than an extension:

• A lost or damaged BIR56A can be replaced with a duplicate obtained through the IRD website[1].
• Paper forms IR56B, IR56E, IR56F, IR56G and IR56M can be downloaded and printed, or obtained from the 24-hour Fax-A-Form service[1].
• The Employer's Return e-filing services take the BIR56A and IR56Bs online, and the IRD encourages employers to file through the eTAX platform[1].
• With no one to report, the return is a BIR56A with NO ticked and signed, which is a short job[1].

The other IR56 forms

The extension the IRD page describes is for submitting Form BIR56A. The event forms carry their own deadlines: an IR56E within 3 months of a new employee starting, an IR56F one month before an employment ends, and an IR56G at least one month before an employee leaves Hong Kong[1]. Plan those separately from the annual return.

If you miss the deadline without one

The IRD warns that heavy penalties may be incurred for not complying with an employer's obligations[1]. Its penalty policy lists prosecution under section 80(1) of the Inland Revenue Ordinance for an employer who without reasonable excuse fails to comply with section 52(2) and (4) to (7), with a fine of HK$10,000, and the court may order the act done within a specified time[3]. Payroll and business records must be kept for at least 7 years[2], and those records are what both the return and any extension request rest on.

Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.