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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 or, if he/she is married, his/her spouse is a permanent or temporary resident in Hong Kong.

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


For the purpose of Personal Assessment:


  1. "permanent resident" means an individual who ordinarily resides in Hong Kong;
  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 the relevant section in the Tax Return.

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