Form IRC3111A — Business Registration: Notification of Change of Business Address

What is Form IRC3111A?

Form IRC3111A is addressed to the Commissioner of Inland Revenue. Under section 8 of the Business Registration Ordinance (Cap. 310), the business operator notifies that the business — or one of its branches — has changed its business address. It gives the Business Registration and branch numbers, the date of change, the original address and the new address.

The form's notes say a change in business registration particulars must be notified in writing within one month, that advance notice will not be accepted, and that the business address must be a Hong Kong address: non-Hong Kong addresses, 'care of' addresses and post office box numbers are not acceptable. The IRD's forms page adds that the original Business Registration Certificate no longer has to be returned for amendment.

For the main business, the form can also make the new address the postal address of the business's Profits Tax file and its Employer's Return file. FileIt fills the bilingual 11/2024 edition in English, strikes out the words that don't apply, prints everything into the IRD's own PDF and files it in your vault. You sign the original and send it yourself — FileIt never submits anything to the IRD.

Who needs to fill out Form IRC3111A?

• Companies and other bodies corporate that have moved office.
• Sole proprietors and partnerships whose business has moved to new premises.
• Businesses whose branch has moved (one form per branch).
• Limited partnership funds changing their registered business address.
• Employers who also want the IRD to send Profits Tax and Employer's Return correspondence to the new address.

When to use Form IRC3111A

• After the business has moved — advance notice is not accepted.
• Within one month of the date of change.
• Only for a Hong Kong business address. To change just the postal address of tax files, the IRD uses form IR1249 instead.

What you need before you start

• The Business Registration Number (the first 8 digits) and the 3-digit branch number (000 for the main business).
• The name of the business, corporation or branch as registered.
• The date of the change, and the original business address.
• The new Hong Kong address: area (H, K or N), flat, block, floor, building, street and district.
• Whether the new address should also be the postal address of the Profits Tax and Employer's Return files (main business only).
• The signer's name, designation and identity card, passport or business registration number.

What’s on Form IRC3111A

The 2024 edition has 2 pages. FileIt asks for it in 5 parts:

1. The business and the changeBusiness operator
2. New business addressBusiness operator
3. Use the new address for the business's tax files tooBusiness operator
4. Who signsBusiness operator
5. Words struck out on the formBusiness operator

How to fill out Form IRC3111A, step by step

1 Business, name and date

Give the Business Registration Number and branch number ("000" for the main business), the name of the business, corporation or branch, and the date of change. Tick whether the business address or the branch's business address is being amended, and give the original address — this part must be completed. The '*' words (Business / Branch, and Business / Corporation / Branch) are deleted as appropriate; FileIt strikes out the ones that don't apply.

2 New address

Choose the area code — H (Hong Kong Island), K (Kowloon) or N (New Territories) — then give the new address in either Chinese or English, not both. The English address has one box per letter for flat, block, floor, building, street and district, up to 90 characters in all.

3 Postal address for tax files (main business only)

Put an 'x' to use the new address as the postal address of the business's Profits Tax file and/or its Employer's Return of Remuneration and Pensions file. The Profits Tax line doesn't apply to a sole proprietorship: a sole proprietor changes the postal address of their own Tax Return - Individuals file on form IR1249.

4 Signer and designation

The business operator signs (Note 3) and gives their name and identity card or passport number — or, when signing for a corporate director or a secretarial firm, that body's business registration number. Tick the designation under body corporate, limited partnership fund or other business, then add the date and a telephone number.

Common mistakes to avoid

• Giving a post office box, a 'care of' address or an address outside Hong Kong as the business address.
• Sending the notice before the move — advance notice is not accepted.
• Missing the one-month deadline.
• Leaving the original address blank — the form says it must be completed.
• Ticking the tax-file boxes for a branch, or the Profits Tax box for a sole proprietorship.
• Faxing or emailing the form instead of sending the signed original.

After you fill it out

Print the form and have the business operator sign it by hand. FileIt doesn't collect an e-signature for this form, because the IRD asks for the original signed notice.

Post it to the Commissioner of Inland Revenue, P.O. Box 29015, Concorde Road Post Office, Kowloon, Hong Kong, or hand it in at the Business Registration Office, 2/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon. Don't fax or email it.

You don't need to return the original Business Registration Certificate for amendment, per the IRD's forms page.

FileIt keeps a copy in your vault as a record of when you notified the change.

Form IRC3111A: frequently asked questions

Official sources

• Blank form (PDF), published by Inland Revenue Department (IRD), Business Registration Office, Hong Kong: https://www.ird.gov.hk/eng/pdf/irc3111a.pdf
• Official instructions and guidance: https://www.ird.gov.hk/eng/paf/for.htm
• Edition shown on this page: IRC3111A (11/2024) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), Business Registration Office, 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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