Inland Revenue Department (IRD), Hong Kong Edition IR56M (4/2026) 1 page

Form IR56M: Notification of Remuneration Paid to Persons Other than Employees

The Inland Revenue Department form a Hong Kong business uses to report fees and commissions it paid to local freelancers, sole proprietors and partnerships.

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Form IR56M · Notification of Remuneration Paid to Persons Other than Employees
The official Inland Revenue Department (IRD), Hong Kong form, edition IR56M (4/2026) — blank
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Form IR56M (2026) Notification of Remuneration Paid to Persons Other than Employees — page 1 of 1
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Fill this form online Blank PDF from Inland Revenue Department (IRD), Hong Kong

What is Form IR56M?

Form IR56M is how a Hong Kong payer tells the Inland Revenue Department (IRD) about service payments made to local people and businesses that are not its employees and are not limited companies: individual freelancers, sole proprietorships, partnerships and unincorporated bodies of persons. It covers subcontracting fees, commissions, writers' and contributors' fees, artistes' fees, copyright and royalties, consultancy and management fees, and service fees to freelancers such as tutors, coaches and photographers.

The IRD's notes (IR6036C) say to file a form for a recipient when the subcontracting fees paid to them in the year exceed HK$200,000, or when commissions, copyright or royalties, or fees to freelancers such as agents, brokers, writers, artistes and consultants exceed HK$25,000. Payments to limited companies and to non-residents are not reported on IR56M.

FileIt asks each question in plain English, shows only the parts that apply to the kind of recipient you paid, crosses out the titles and capacities that don't apply, adds up the total and checks the HKID check digit. Your answers are printed into the IRD's own IR56M PDF, ready for you to print, sign by hand and file under a covering Form IR6036B. FileIt never submits anything for you.

Who fills it
The payer: a company, partnership or sole proprietor that paid fees or commissions to a local non-employee
Filed with
Form IR6036B (one covering form per year of assessment), by post to P.O. Box 28777, Concorde Road Post Office, Kowloon, or through the IRD's Employer's Return e-Filing Services
When
Together with the Employer's Return (Form BIR56A), which the IRD normally issues on the first working day of April
Thresholds
More than HK$200,000 of subcontracting fees, or more than HK$25,000 of commissions, royalties or freelancer fees, to one recipient in a year
Signatures
An original handwritten signature of the proprietor, precedent partner, director, company secretary, manager or other responsible person
Edition
IR56M (4/2026), 1 page; notes IR6036C (4/2026)

Who needs to fill out Form IR56M?

  • Hong Kong businesses that pay commissions to agents or brokers who are not employees.
  • Businesses that use subcontractors, where the subcontracting fees to one subcontractor exceed HK$200,000 in the year.
  • Publishers, media and events businesses paying fees to writers, contributors and artistes.
  • Companies paying consultancy or management fees to a consultant who works as a sole proprietor or in a partnership.
  • Education centres, clubs and studios paying freelance tutors, coaches or photographers more than HK$25,000 in the year.
  • Not for payments to limited companies or to non-residents, and not for employees (they go on Form IR56B).

When to use Form IR56M

  • Once a year, for payments made in the year of assessment from 1 April to 31 March, filed with the Employer's Return that the IRD issues each April.
  • As an Additional form when you need to report more remuneration for a recipient you have already reported for the same year.
  • As a Replacement form to correct one you already submitted: give the earlier sheet number and the date you submitted it.

What you need before you start

  • Your Employer's File No. from the top left of Form BIR56A or IR6036A, or else your Business Registration number or Hong Kong Identity Card number.
  • The recipient's business name and Business Registration number, if they are a partnership or sole proprietorship.
  • For an individual or the owner of a sole proprietorship: their name in English as on the HKID card, HKID number with check digit, sex and marital status, and their spouse's name and ID if married.
  • The recipient's postal address and telephone number.
  • The capacity they worked in and the dates the service was rendered.
  • The amounts paid or payable in the year, by type, in whole Hong Kong dollars.
  • Whether you withheld any sum to settle the recipient's tax, and how much.

What’s on Form IR56M

The 2026 edition has 1 page. FileIt asks for it in 6 parts:

  1. Year and type of formPayer
  2. 1. Particulars of the payerPayer
  3. 2-3. Particulars of the recipientPayer
  4. 5-6. Capacity and period of servicePayer
  5. 7-9. Remuneration for the period of servicePayer
  6. SignaturePayer

How to fill out Form IR56M, step by step

1 Year and sheet number

Enter the year the year of assessment ends: payments from 1 April 2026 to 31 March 2027 go on the form for the year ended 31 March 2027. Tick Additional or Replacement only when they apply.

The IRD asks you to sort each year's forms in alphabetical order of the recipients' names and number them from 900001 in the Sheet No. box. The first 9 is already printed.

2 1. Particulars of the payer

Your Employer's File No. in two parts, as printed on Form BIR56A or IR6036A. If you have no employer's file, the form asks for your Business Registration number, or your Hong Kong Identity Card number. Then the payer's name and postal address.

3 2 and 3. Particulars of the recipient

Which part you complete depends on who you paid. For a partnership or an unincorporated body of persons, give the business name and BR number at item 2. For a sole proprietorship, or a business whose structure you don't know, give its name and BR number at item 3(a).

Item 3(b) is for an individual, and for the owner of a sole proprietorship if you know them: the name in English (surname first, a comma, then the given name, one letter per box), HKID number, sex, marital status and the spouse's details. The form says the HKID number and sex must be completed when item 3(b) applies. FileIt crosses out the titles that don't apply.

4 4 to 6. Address, capacity and period

The recipient's postal address and phone number, the capacity they were engaged in (FileIt crosses out the rest, or writes your own description after 'others') and the dates the service was rendered, as DD/MM/YYYY.

5 7. Remuneration

The total paid or payable to the recipient during the year for each type: subcontracting fees, commission, writer's or contributor's fees, artiste's fees, copyright or royalties, consultancy or management fees, service fees to freelancers, and any other kind you specify. The boxes exclude cents. FileIt works out the total.

6 8 and 9. Tax withheld and remarks

Say whether you withheld a sum from the payments to settle the recipient's tax (0 for no, 1 for yes). The form says this box must be completed. If you did, give the amount. Add any remarks.

7 Signature

The name and designation of the person signing, and the date. Print the form and sign it by hand. The box on the left is for the company chop.

Common mistakes to avoid

  • Reporting payments to a limited company or a non-resident. IR56M is only for local unincorporated recipients.
  • Leaving the 0/1 box at item 8 empty. The form says it must be completed.
  • Filing without the covering Form IR6036B, or putting forms for different years under one IR6036B.
  • Sheet numbers that don't follow the alphabetical order of recipients' names from 900001.
  • Including cents in the amount boxes, which exclude cents.
  • Sending a photocopy, fax or scan, or using a name chop or printed signature. The IRD's specimen says only an originally signed form is accepted.
  • Forgetting to give the recipient a copy of the completed form.

After you fill it out

Print the form on white plain A4 paper, check it, and have the responsible person sign it by hand in blue or black ink. Add the company chop if you use one.

Put each year's IR56M forms in order, cover them with a completed Form IR6036B and send them to the IRD at P.O. Box 28777, Concorde Road Post Office, Kowloon, Hong Kong, together with your Employer's Return. You can instead report the same details through the IRD's Employer's Return e-Filing Services. FileIt doesn't file anything for you.

Give a copy of the completed form to the recipient, and keep your own copy in FileIt.

Fill out Form IR56M online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 60 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Inland Revenue Department (IRD), Hong Kong form, and let FileIt do any worksheet arithmetic.
  4. 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.

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 IR56M now — it’s free

Form IR56M: frequently asked questions

Who has to file Form IR56M?

A Hong Kong payer that makes service payments to local individuals, sole proprietorships, partnerships or unincorporated bodies of persons who are not its employees. The IRD's notes set the thresholds: more than HK$200,000 a year in subcontracting fees, or more than HK$25,000 a year in commissions, copyright or royalties, or fees to freelancers such as agents, brokers, writers, artistes and consultants.

Do I file IR56M for payments to a limited company?

No. The IRD's notes say no Form IR56M should be filed for payments made to limited companies or to non-residents.

What is Form IR6036B?

The covering form you send with your IR56M forms. Each IR6036B covers the IR56M forms for payments made in one year, so forms for different years go under separate IR6036Bs.

What year do I enter at the top?

The year in which the year of assessment ends. Hong Kong's year of assessment runs from 1 April to 31 March, so payments made between 1 April 2026 and 31 March 2027 go on the form for the year ended 31 March 2027.

How do I number the sheets?

Sort the year's forms in alphabetical order of the recipients' names and number them from 900001. The first digit, 9, is printed on the form.

Can I sign IR56M electronically?

Not on paper. The IRD's completion specimen says the originally signed form must be submitted, and photocopies, fax copies, scans, name chops and printed signatures are not accepted. If you'd rather file electronically, the IRD's Employer's Return e-Filing Services accept IR6036B and IR56M.

Can FileIt print the recipient's Chinese name?

No. FileIt can't print Chinese characters, so the Chinese name box is left blank. You can write it by hand on the printed form.

Official sources

FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), 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.

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