When the Inland Revenue Department (IRD) writes — a desk query, a field-audit appointment, or a letter signalling a tax investigation — stay calm, keep the original letter and all records, and reply in writing by the stated deadline. This page gathers VCL’s recent Insights on IRD enquiries, field audits, investigations, additional tax and illustrative cases in one place.
Hong Kong’s desk audit, field audit and investigation framework is described in Departmental Interpretation and Practice Notes No. 11 (DIPN 11). After a field audit or investigation is settled, section 82A additional tax under the Inland Revenue Ordinance may arise; written representations are usually allowed not less than 21 days. Everything here is general information, not advice on your facts.
First practical steps (overview)
- Check the letterhead, file reference and reply deadline; scan or photocopy the whole document
- Do not destroy or alter books, bank statements, invoices or emails; nominate one contact for IRD correspondence
- Clarify whether it is an enquiry, desk audit, field audit or investigation before scoping documents and interview prep
- If additional tax or penalties are proposed, diary the representation deadline and gather mitigating facts
Featured Insights
How to handle an IRD tax investigation, field audit or enquiry letter
Desk audit vs field audit vs investigation under DIPN 11 — records, written replies, settlement and s.82A overview. Start here after you receive a letter.
Read more →IRD section 82A additional tax: what it is and how to respond
Nature of additional tax, Penalty Policy loadings after field audit or investigation, and the usual written-representation window.
Read more →IRD field audit preparation checklist for Hong Kong companies
Books, bank statements, invoices, stock, director loans, offshore-claim support, interview notes and follow-up.
Read more →Hong Kong tax court and Board of Review cases — last decade
Eight verified illustrative decisions (about 2015–2024): offshore profits, capital vs trade, salaries tax and deductions.
Read more →Related tools and services
- IRD plea / mitigation letter tool — draft an outline first; review with an adviser before sending
- Hong Kong profits tax & tax advisory, statutory audit, accounting & bookkeeping
Other tax updates (optional)
Related IRD topics outside the investigation focus: six CDTA Orders gazetted · Pillar Two Portal top-up returns · ‘M’ code profits tax extension.
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