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Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.
If your partnership has ceased and your returns and accounts are up to date, we will be able to cease your business. If you only require a no-objection letter to approve strike off for companies, you do not need to use this form. Please send us your request via secure mail with myIR or write in.
Introduction. When a business has ceased to operate, it shall be the duty of the persons who were partners (in the case of a firm) at the time when it ceased to carry on business, or the individual, (or, if he is dead, his personal representative), to notify the Registrar General of such cessation, within three months of its occurrence by ...
取消商業登記. 任何人如結束營業或結束任何分行業務，均須於結業日期起計 1 個月內，以書面通知商業登記署，並於來信中清楚書明你的商業登記號碼／分行登記號碼、名稱、地址和結業日期。 你亦需於信中告知本局你結束營業後的通訊地址和聯絡電話號碼。 另外，你亦可選擇填寫 表格 IRC3113 。 你須為該業務繳付商業登記費直至及包括該業務結業的年度為止。 任何根據《公司條例》 (第 622 章)在香港成立為法團的公司，不論是否在經營中，須當作為經營業務的人，並須每年申領商業登記證，直至該公司解散或根據《公司條例》 撤銷註冊。 正在清盤的有限公司，請一併提交有關清盤決議案影印本作為證明。 在提交所需文件後，税務局局長會考慮就法人團體開始進行清盤後的年度暫停發出商業登記費和徵費的繳費通知書。
required under the Business Registration Ordinance (Cap. 310) to notify the Commissioner of Inland Revenue in writing within one month of such change or cessation.
By understanding and fulfilling your legal obligations, you can ensure a fair and legal process when closing your business. This page gives a summary of information on these issues. It covers both stopping self-employment and closing or selling a company.
The employment relationship ceases as a result of: termination of the employment relationship on the basis of declarations of intent (legal actions), expiry of the employment relationship due to specific legal events. Termination of the employment relationship. Agreement of the parties.
