What is Form IR1314A?
Form IR1314A is addressed to the Competent Authority of Hong Kong — in practice the IRD's Tax Treaty Section. An individual uses it to ask for a Certificate of Resident Status, which shows the Mainland tax authorities that you are a Hong Kong resident, so that you can claim the reduced or exempt Mainland tax the Arrangement between the Mainland of China and Hong Kong provides.
The form asks for the calendar year(s) of claim, the nature and amount of the Mainland income, your identity documents and addresses, whether you ordinarily reside in Hong Kong, the number of days you stayed in Hong Kong in the relevant April-to-March periods, any earlier certificate, and your Hong Kong employment or business. The IRD says a certificate issued for one calendar year generally serves as proof for that year and the two following calendar years.
IR1314A is only for claims in the Chinese Mainland. For any other treaty partner, individuals use IR1314B, and companies, partnerships and trusts use IR1313A or IR1313B. FileIt fills the English 07/2025 edition of IR1314A into the IRD's own PDF and files it in your vault. You sign and submit it yourself — FileIt never files anything with the IRD.
- Who fills it
- An individual Hong Kong resident claiming tax benefits in the Chinese Mainland
- Sent to
- Assessor (Tax Treaty), Tax Treaty Section, Inland Revenue Department, 17/F Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon — by post or in person
- Online alternative
- Apply through the Individual Tax Portal (ITP) under eTAX
- Processing target
- Within 21 working days of a properly completed application, per the IRD
- Covers
- The calendar year of claim, and generally the two following calendar years
- Edition
- IR1314A (07/2025), 2 pages including notes
Who needs to fill out Form IR1314A?
- Hong Kong residents who earn salary, service fees, dividends, interest or royalties from the Chinese Mainland and want the Arrangement's tax relief there.
- Cross-boundary workers whose Mainland employer or tax bureau asks for proof of Hong Kong resident status.
- People who ordinarily reside in Hong Kong, or who stayed in Hong Kong for more than 180 days in a year of assessment (or more than 300 days over two consecutive years), as the IRD describes who can apply.
- Sole proprietors with Hong Kong business operations claiming Mainland treaty benefits as individuals.
When to use Form IR1314A
- Before or while you claim tax benefits in the Mainland for a calendar year, when the Mainland side asks for a Certificate of Resident Status.
- When your circumstances change after an earlier certificate, so it no longer serves as proof for the following years.
- Use IR1314B instead if the claim is in any jurisdiction other than the Chinese Mainland.
What you need before you start
- Your IRD file number, if you have one.
- The calendar year(s) you are claiming for, and the nature and amount of the Mainland income for each year.
- The Mainland tax authority dealing with your claim, if you know it.
- Your HKID card number (or your passport number and nationality if you don't hold one) and any Home Visit Permit number.
- Your permanent residential address, any other residential address and your postal address.
- The number of days you spent in Hong Kong in each relevant 1 April – 31 March period, with copies of your travel documents to attach.
- Details of any earlier certificate under the Arrangement, and of your Hong Kong employer or business (including the Business Registration Number).
What’s on Form IR1314A
The 2025 edition has 2 pages. FileIt asks for it in 6 parts, and it is signed by Applicant:
- Your claim under the Mainland ArrangementApplicant
- Particulars of applicantApplicant
- Days in Hong KongApplicant
- Your latest certificate under the ArrangementApplicant
- Employment or business in Hong Kong during the claim year(s)Applicant
- DeclarationApplicant
How to fill out Form IR1314A, step by step
1 (1)–(2) Your claim
Give the calendar year(s) of claim, the nature and amount of the income for each year of claim, and the Mainland tax authority in charge if you know it.
2 (3) Particulars of applicant
Your English name (surname first), HKID number, Home Visit Permit number if any, passport number and nationality (only if you don't hold an HKID card), permanent residential address, other residential address and postal address. Then say whether you have ordinarily resided in Hong Kong — and since which month and year — and count your days in Hong Kong for each of the three April-to-March periods the form lists. The last two periods only apply once they've started; each ends on the date you apply if that's earlier. Note 6 on page 2 gives worked examples.
3 (4) Latest certificate
If you've had a Certificate of Resident Status under the Arrangement before, give the calendar year it certified and any material changes in your Hong Kong employment or business since then.
4 (5) Employment or business in Hong Kong
The trade, profession or business you carry on in Hong Kong, its address and Business Registration Number, and your employer's name, your capacity and the date your employment began.
5 (6) Declaration
Sign and date the declaration and give a Hong Kong telephone number. You declare the information is true, correct and complete, and that it may be disclosed to the Mainland tax authorities. Section 80(2D) of the Inland Revenue Ordinance provides heavy penalties for incorrect information.
Common mistakes to avoid
- Using IR1314A for a treaty partner other than the Mainland — that's IR1314B.
- Giving years of assessment (April to March) where the form asks for calendar years of claim.
- Counting days for the wrong April-to-March periods — check the examples in Note 6.
- Forgetting to attach copies of travel documents supporting the day counts.
- Giving a passport instead of an HKID card number when you hold an HKID card — the passport line is only for non-holders.
- Applying again for the two years after a certificate's year when nothing has changed; the IRD says that isn't necessary.
After you fill it out
Print the form, sign the declaration and attach copies of your travel documents.
Send it to the Assessor (Tax Treaty), Tax Treaty Section, Inland Revenue Department, 17/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, by post or in person — or apply online through the Individual Tax Portal instead.
The IRD aims to reply within 21 working days of a properly completed application, either with the certificate or asking for more information. For the Mainland Arrangement, the IRD now issues a digital certificate to the applicant's eTAX message inbox.
FileIt keeps a copy in your vault, so you have a record of what you applied for.
Fill out Form IR1314A online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 29 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Inland Revenue Department (IRD), Tax Treaty Section, Hong Kong form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form IR1314A now — it’s freeForm IR1314A: frequently asked questions
What is Form IR1314A?
It is the Hong Kong Inland Revenue Department's application for a Certificate of Resident Status for individuals claiming tax benefits in the Chinese Mainland under the Mainland–Hong Kong double taxation Arrangement.
What's the difference between IR1314A and IR1314B?
IR1314A is for claims in the Chinese Mainland. IR1314B is the individual's form for other jurisdictions that have a comprehensive double taxation agreement with Hong Kong. Companies and other entities use IR1313A or IR1313B.
How long does a Mainland certificate last?
The IRD says a certificate issued for a calendar year generally serves as proof of Hong Kong resident status for that year and the two succeeding calendar years, unless your circumstances change so that you no longer meet the conditions.
Can I apply online?
Yes. The IRD accepts applications through the Individual Tax Portal (ITP) under eTAX. The paper IR1314A can be posted or delivered to the Tax Treaty Section.
Does a certificate guarantee the Mainland tax benefit?
No. The form's notes say the Mainland tax authorities decide whether all the conditions are met and whether the benefit is granted.
Can FileIt print my Chinese name?
Not yet — FileIt can't print Chinese characters, so the Chinese-name box is left blank for you to write in by hand. Every other answer is printed in English.
Is filling in IR1314A with FileIt free?
Yes. Filling official forms is available on every FileIt account, including the free plan. FileIt prepares the PDF; you sign and submit it.
Official sources
- Blank form (PDF), published by Inland Revenue Department (IRD), Tax Treaty Section, Hong Kong: https://www.ird.gov.hk/eng/pdf/ir1314a_e.pdf
- Official instructions and guidance: https://www.ird.gov.hk/eng/tax/dta_cor.htm
- Edition shown on this page: IR1314A (07/2025) (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), Tax Treaty Section, Hong Kong or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.