What is Form IR1314B?
Form IR1314B goes to the Competent Authority of Hong Kong, which in practice is the IRD's Tax Treaty Section. You use it when a tax authority abroad (say in the United Kingdom, Japan or Canada) wants proof that you are a Hong Kong resident before it reduces or waives its own tax on your income under that country's double taxation agreement (DTA) with Hong Kong.
The form asks which jurisdiction the claim is for, the calendar years and the income involved, your identity documents and addresses, the serial number of any earlier certificate, whether you ordinarily reside in Hong Kong, how many days you spent here in each April-to-March period, and your Hong Kong job or business.
Claims in the Chinese Mainland use IR1314A instead, and companies use the IR1313 forms. FileIt fills the English 07/2025 edition of IR1314B into the IRD's own PDF, chooses the jurisdiction from the list built into the form, and saves the result in your vault. You sign it and send it yourself.
- Who fills it
- An individual claiming treaty benefits in a jurisdiction other than the Chinese Mainland
- Sent to
- Tax Treaty Section, Inland Revenue Department, 17/F Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon
- Jurisdictions
- The 47 DTA partners listed in the form's own drop-down, from Austria to Vietnam
- Supporting papers
- Copies of your travel documents to back up the day counts
- Edition
- IR1314B (07/2025), 2 pages including notes
Who needs to fill out Form IR1314B?
- Hong Kong residents receiving dividends, interest, royalties, pensions or fees from a DTA partner that withholds tax unless you prove residence.
- People working across borders whose foreign employer or tax office asks for a Hong Kong residence certificate.
- Sole proprietors and freelancers with Hong Kong businesses who earn income in a treaty country.
- Anyone a foreign tax authority has asked for a certificate of resident status issued by Hong Kong.
When to use Form IR1314B
- When you claim a reduced rate or exemption abroad for a calendar year and the other side asks for a Hong Kong certificate.
- When you need a new certificate for a later year or your circumstances have changed since the last one.
- Use IR1314A instead if the claim is in the Chinese Mainland.
What you need before you start
- Your IRD file number, if you have one.
- The jurisdiction and the calendar year(s) you are claiming for.
- The nature and amount of the income for each year.
- Your HKID card number, or your passport number and nationality if you don't hold one.
- Your permanent and other residential addresses, and a postal address if different.
- The serial number of your latest certificate of resident status, if any.
- Your day counts in Hong Kong for each relevant 1 April – 31 March period, with copies of your travel documents.
- Your Hong Kong employer or business details, including the Business Registration Number.
What’s on Form IR1314B
The 2025 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Applicant:
- Your claim under a double taxation agreementApplicant
- Particulars of applicantApplicant
- Days in Hong KongApplicant
- Employment or business in Hong Kong during the claim year(s)Applicant
- DeclarationApplicant
How to fill out Form IR1314B, step by step
1 Opening lines and (1)–(2)
Give your IRD file number, pick the jurisdiction of the DTA, then the calendar year(s) of claim and the nature and amount of the income for each year.
2 (3) Particulars of applicant
Your English name (surname first), HKID number or passport and nationality, addresses, the serial number of your latest certificate, whether and since when you ordinarily reside in Hong Kong, and your day counts for the three April-to-March periods. Note 5 on page 2 shows which periods apply with worked examples.
3 (4) Employment or business
If you worked or ran a business in Hong Kong during the claim years: the trade or profession, business address and registration number, your employer, your position and when the job began.
4 (5) Declaration
Sign and date, and give a Hong Kong telephone number. You confirm that the information may be disclosed to the other jurisdiction's tax authority. Section 80(2D) of the Inland Revenue Ordinance provides penalties for incorrect information.
Common mistakes to avoid
- Using IR1314B for a Mainland claim, which needs IR1314A.
- Giving Hong Kong years of assessment (2024/25) where the form wants calendar years (2025).
- Filling in the passport line when you hold an HKID card. It's only for non-holders.
- Counting days for the wrong April-to-March periods.
- Leaving out copies of the travel documents that support the day counts.
- Leaving out the latest certificate's serial number when you've had one before.
After you fill it out
Print the form, sign the declaration and attach copies of your travel documents and any other supporting papers.
Send it to the Tax Treaty Section at the Inland Revenue Centre in Kai Tak, or deliver it there.
The IRD may ask for more information before it issues a certificate. Pass the certificate to the foreign tax authority or payer that asked for it.
FileIt keeps the filled form in your vault so you can see what you sent and reuse the details next year.
Fill out Form IR1314B 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 — 28 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 IR1314B now — it’s freeForm IR1314B: frequently asked questions
What is Form IR1314B?
It's the Hong Kong IRD's application for a Certificate of Resident Status for individuals claiming benefits under a comprehensive double taxation agreement with any jurisdiction other than the Chinese Mainland.
Which countries can I choose?
The 07/2025 edition lists 47 jurisdictions in its drop-down, including Canada, France, Japan, the United Kingdom and New Zealand. FileIt offers the same list.
Does the certificate guarantee the foreign tax relief?
No. Note 1 says the other jurisdiction's tax authority decides whether the conditions are met and whether the benefit is granted.
I'm claiming for two years. Do I need two forms?
One form can cover several calendar years. Give the day counts for the extra years on a separate sheet, as Note 5 explains.
Can FileIt print my Chinese name?
No. FileIt can't print Chinese characters, so the Chinese name box stays blank for you to write in by hand.
Does FileIt send the form to the IRD?
No. FileIt fills in the IRD's PDF and saves it in your vault. You sign it and send it yourself.
Official sources
- Blank form (PDF), published by Inland Revenue Department (IRD), Tax Treaty Section, Hong Kong: https://www.ird.gov.hk/eng/pdf/ir1314b_e.pdf
- Official instructions and guidance: https://www.ird.gov.hk/eng/tax/dta_cor.htm
- Edition shown on this page: IR1314B (07/2025) (checked 2026-10-19).
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 2026-10-19.