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2024-02-21Hong Kong Salaries Tax – Child Allowance
As a Hong Kong taxpayer, you may claim child allowance if, during a year of assessment, you maintain an unmarried child who was below 18, or if 18 to 25: a full-time student, or if over 18: disable for work.
An additional one-off child allowance is granted in the year of assessment for each child was born, you may visit this link (https://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/7years.htm) for the amount of allowances.
No double claim of child allowance for a child. No sharing or splitting of child allowance among a couple unless the couple is living apart or divorced. If the couple has more than one eligible child, either spouse can make the claim for all the children and then the other spouse gets no child allowance at all. In general, it is advisable for the spouse with higher income to make the claim.
Section 2(3) of the Hong Kong Inland Revenue Ordinance (“the Ordinance”) prescribes the following three situations in which the spouses of a married couple are deemed to be living apart from each other:
According to Section 27 of the Ordinance, the word “child” is defined as any child of a person chargeable to tax or of his or her spouse or former spouse whether or not born in wedlock and includes the adopted or step child of either or both of them. Besides, the word “adopted” is defined as: adopted in any manner recognized by the laws of Hong Kong.
The sharing of the child allowance between a living-apart or divorced couple must agree among yourselves on who shall claim it or how to apportion it. If no agreement is reached, the Commissioner will apportion it having regard to the contributions made by each of you to the maintenance and education of the child.
A divorced or living-apart person may also claim Single Parent Allowance if he provides sole or predominant care to the child and is granted a child allowance in the years of assessment after the year of the divorce or separation. Apportionment of the allowance between the parents on time basis may be accepted if either parent provides sole or predominant care for the child during different periods during the year of assessment.
You may claim child allowance by completing Part 9 of your tax return for the relevant year of assessment. If you forget to do so, you may still make a claim within the prescribed time limit, i.e. within 6 years after the end of the year of assessment or within 6 months after the issue of a notice of assessment for the year of assessment, whichever is the later. You also need to state details of the omission and submit sufficient evidence to substantiate the claim.
Source：Hong Kong Inland Revenue Department’s website
An additional one-off child allowance is granted in the year of assessment for each child was born, you may visit this link (https://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/7years.htm) for the amount of allowances.
No double claim of child allowance for a child. No sharing or splitting of child allowance among a couple unless the couple is living apart or divorced. If the couple has more than one eligible child, either spouse can make the claim for all the children and then the other spouse gets no child allowance at all. In general, it is advisable for the spouse with higher income to make the claim.
Section 2(3) of the Hong Kong Inland Revenue Ordinance (“the Ordinance”) prescribes the following three situations in which the spouses of a married couple are deemed to be living apart from each other:
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under a decree or order of a competent court in or outside Hong Kong; |
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under a duly executed deed of separation or any instrument of similar effect; or |
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in such circumstances that the Commissioner is of the opinion that the separation is likely to be permanent. |
According to Section 27 of the Ordinance, the word “child” is defined as any child of a person chargeable to tax or of his or her spouse or former spouse whether or not born in wedlock and includes the adopted or step child of either or both of them. Besides, the word “adopted” is defined as: adopted in any manner recognized by the laws of Hong Kong.
The sharing of the child allowance between a living-apart or divorced couple must agree among yourselves on who shall claim it or how to apportion it. If no agreement is reached, the Commissioner will apportion it having regard to the contributions made by each of you to the maintenance and education of the child.
A divorced or living-apart person may also claim Single Parent Allowance if he provides sole or predominant care to the child and is granted a child allowance in the years of assessment after the year of the divorce or separation. Apportionment of the allowance between the parents on time basis may be accepted if either parent provides sole or predominant care for the child during different periods during the year of assessment.
You may claim child allowance by completing Part 9 of your tax return for the relevant year of assessment. If you forget to do so, you may still make a claim within the prescribed time limit, i.e. within 6 years after the end of the year of assessment or within 6 months after the issue of a notice of assessment for the year of assessment, whichever is the later. You also need to state details of the omission and submit sufficient evidence to substantiate the claim.
Source：Hong Kong Inland Revenue Department’s website
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https://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/allowances.htm |
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https://www.ird.gov.hk/eng/faq/all.htm |
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https://www.ird.gov.hk/eng/faq/ctr.htm |
Disclaimer
All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.
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All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.
WhatsApp/Line/Wechat: +852 5616 4140
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Hong Kong Salaries Tax – Child Allowance
As a Hong Kong taxpayer, you may claim child allowance if, during a year of assessment, you maintain an unmarried child who was below 18, or if 18 to 25: a full-time student, or if over 18: disable for work. No double claim of child allowance for a child. No sharing or splitting of child allowance among a couple unless the couple is living apart or divorced.