1. Who are eligible to choose Personal Assessment?

1. Who are eligible to choose Personal Assessment?

With reference to section 41 of the Inland Revenue Ordinance, an individual (but not a corporation or limited company) may select Personal Assessment if:

1. the person is 18 years of age or over, or under that age if both of his/her parents are deceased; and
2. the person is either ordinarily resident in Hong Kong or a temporary resident. 

(Note: In respect of a partnership business, each partner must choose Personal Assessment individually.)

For the purpose of Personal Assessment: 

1. “ordinarily resident in Hong Kong” means an individual  who resides in Hong Kong voluntarily and for a settled purpose (e.g. education, business, employment or family) with sufficient degree of continuity. He/she would habitually and normally reside in Hong Kong as an ordinary member of the community for all his/her daily life. 
2. "temporary resident" means an individual who stays in Hong Kong for a period or a number of periods amounting to more than 180 days during the year of assessment in respect of which the election of Personal Assessment is made or for a period or periods amounting to more than 300 days in 2 consecutive years of assessment, one of which is the year of assessment in respect of which Personal Assessment is chosen.

Selection of Personal Assessment must be made in writing. It can be made by completing Part 7 in the Tax Return - Individuals (B.I.R.60) or an application form (I.R.76C) within the time limits.