If you have received a surcharge notice from the Inland Revenue Department (IRD) for a late tax payment, you already know you need to write an appeal letter. What you are looking for now is what that letter should actually say. A general explanation of the appeal process is not much help when you are staring at a blank page with a surcharge deadline approaching. What actually moves things forward is seeing how a real letter is structured and worded, and how different circumstances get explained in practice, so you can adapt one to your own situation rather than start from nothing.
This article gives you exactly that: four ready-to-adapt sample appeal letters, each written for a different reason a payment might have been late, illness or hospitalisation, absence from Hong Kong, a first-time administrative error, and unforeseen financial hardship. Beyond the samples themselves, it also covers what information and documents your letter needs before you start writing, how to submit it to the Commissioner of Inland Revenue, and the common mistakes that weaken an otherwise reasonable appeal.
What your appeal letter needs before you start
Before you copy any of the samples below, gather the specifics that make an appeal letter credible rather than generic. IRD reviews every remission request against its own records, and a letter that is missing key details, or that does not line up with the notice you actually received, is far less likely to succeed, regardless of how reasonable the underlying explanation is.
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Your Tax Reference Number (TRN), and your Business Registration number as well if you are writing on behalf of a company
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The tax type involved, Salaries Tax, Profits Tax, or Property Tax, and the specific year of assessment
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The exact surcharge amount imposed and the date printed on the surcharge notice, both taken directly from the notice, not estimated
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Confirmation that the outstanding tax has been paid in full, or, if not yet paid, a clear and specific timeline for settling it
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A precise, factual reason for the delay, matched to one of the four scenarios below rather than a vague reference to “circumstances”
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Supporting documents that back up that reason, for example a medical certificate, flight itinerary and boarding passes, bank statements, or written correspondence
The more closely these details match your actual notice and payment history, the less room IRD has to question the letter's credibility. If you are missing any of this, for example you have not confirmed the exact surcharge amount, check your notice or eTax account again before sending anything. IRD checks submissions against its own records, so a mismatch here is one of the fastest ways to get a remission request rejected.
For a full breakdown of every element an appeal letter should contain, and a version of this letter written for email or eTax submission, see our guide on the appeal letter for late tax payment penalty email.
Sample appeal letters by reason
The wording IRD finds persuasive depends heavily on why the payment was late. Pick the sample closest to your situation and replace the bracketed placeholders with your own details. Keep the tone factual and brief. IRD officers respond better to a clear explanation backed by documents than to a long, emotional account. If you want the complete step-by-step walkthrough of the appeal process itself, our guide on how to appeal a late tax payment penalty in Hong Kong covers it in full.
Sample 1: Illness or hospitalisation
[Your Full Name]
[Your Address]
[Date]
The Commissioner of Inland Revenue
Inland Revenue Department
G.P.O. Box 132, Hong Kong
Re: Application for Remission of Surcharge – Tax Reference No. [TRN]
Dear Commissioner,
I am writing to request remission of the surcharge imposed on my [Salaries Tax / Profits Tax] account for the year of assessment [20XX/XX]. The outstanding tax of HK$[amount] was paid on [date], and I understand a surcharge of HK$[surcharge amount] was imposed on [date of notice].
The delay in payment arose because I was hospitalised from [start date] to [end date] due to [brief description of condition], during which I was unable to attend to financial matters, including this payment. I enclose a medical certificate from [hospital or clinic name] confirming the dates of admission.
The outstanding tax has since been settled in full. I would be grateful if the Commissioner would exercise discretion to remit the surcharge in light of these circumstances.
Yours faithfully,
[Your Full Name]
Sample 2: Absence from Hong Kong
[Your Full Name]
[Your Address]
[Date]
The Commissioner of Inland Revenue
Inland Revenue Department
G.P.O. Box 132, Hong Kong
Re: Application for Remission of Surcharge – Tax Reference No. [TRN]
Dear Commissioner,
I am writing to request remission of the surcharge on my [Salaries Tax / Profits Tax] account for the year of assessment [20XX/XX]. The outstanding tax of HK$[amount] was paid on [date], following a surcharge notice dated [date of notice].
I was overseas on [business travel / personal matters] from [start date] to [end date] and did not have access to my usual banking arrangements to settle the payment before the due date. I enclose a copy of my flight itinerary and boarding passes confirming these travel dates.
I have settled the outstanding tax in full since returning to Hong Kong and respectfully request that the surcharge be remitted given the circumstances of my absence.
Yours faithfully,
[Your Full Name]
Sample 3: First-time administrative error
[Your Full Name]
[Your Address]
[Date]
The Commissioner of Inland Revenue
Inland Revenue Department
G.P.O. Box 132, Hong Kong
Re: Application for Remission of Surcharge – Tax Reference No. [TRN]
Dear Commissioner,
I am writing to request remission of the surcharge imposed on my [Salaries Tax / Profits Tax] account for the year of assessment [20XX/XX]. The outstanding amount of HK$[amount] has been paid in full as of [date].
This is the first occasion I have missed a payment deadline since I became a taxpayer in Hong Kong in [year]. The delay resulted from an oversight in my own payment scheduling rather than any difficulty in affording the tax. I have since set up [a standing instruction / calendar reminders] to ensure this does not happen again.
Given my otherwise consistent compliance record, I would be grateful if the Commissioner would consider a one-time remission of the surcharge.
Yours faithfully,
[Your Full Name]
Sample 4: Unforeseen financial hardship
[Your Full Name]
[Your Address]
[Date]
The Commissioner of Inland Revenue
Inland Revenue Department
G.P.O. Box 132, Hong Kong
Re: Application for Remission of Surcharge – Tax Reference No. [TRN]
Dear Commissioner,
I am writing to request remission of the surcharge imposed on my [Salaries Tax / Profits Tax] account for the year of assessment [20XX/XX]. The outstanding tax of HK$[amount] was paid on [date], following the surcharge notice dated [date of notice].
The delay was caused by [a specific event, for example: a major client payment that arrived late / an unexpected medical expense within my household] between [start date] and [end date], which temporarily affected my ability to settle the amount on time. I enclose [bank statements / correspondence] evidencing this disruption.
As the outstanding tax has now been paid in full and this was a one-off event outside my control, I would appreciate the Commissioner's consideration in remitting the surcharge.
Yours faithfully,
[Your Full Name]
How to submit your appeal letter to IRD
Once you have adapted a sample to your situation, the IRD's Collection Enforcement Section accepts your appeal letter through any of the following channels:
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By post: addressed to the Collector, Enforcement Section, Inland Revenue Department, either to G.P.O. Box 132, Hong Kong, or to the Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon
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By fax: 2519 6757 for individuals and sole proprietorships, or 2845 8850 for partnerships and corporations
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In person: at the Collection Enforcement Section, 4/F, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, open Monday to Friday, 8:15am to 12:30pm and 1:30pm to 5:30pm
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Via eTax: log in to your eTax account and send your letter as a message through the secure portal, which creates an immediate digital record of your submission date
There is no fixed statutory deadline for a surcharge remission request, but acting quickly still matters, since recovery actions such as third-party recovery notices can begin as soon as the tax remains unsettled. Most requests receive a written reply within four to eight weeks. If you are unable to pay the outstanding tax in full and need a formal instalment arrangement instead of, or alongside, a remission request, see our guide on the waiver of late tax payment penalty, which explains the conditional waiver process and the relevant application forms.
Common mistakes that weaken an appeal letter
The most common reason a remission request fails is a vague or inconsistent explanation that cannot be backed up with documents. Avoid submitting a letter that blames general cash flow difficulty without evidence, restates the surcharge amount without giving a reason, or omits confirmation that the outstanding tax has been paid. Letters that appear evasive or inconsistent with your filing history can also draw closer scrutiny. If your account is later selected for a formal review, our guides on what triggers a tax audit in Hong Kong and how the IRD conducts a tax bureau audit explain what to expect and how to respond.
Need help writing and submitting your appeal letter?
Adapting one of these samples yourself is entirely workable for a straightforward case. But if your situation involves a larger surcharge, a tight deadline, or correspondence with IRD that has already gone back and forth, it can help to have someone else draft and manage it. SMEBro's Tax Correspondence Agency Service drafts your remission letter, confirms exactly what supporting documents IRD will expect for your case, and handles sending and following up on the correspondence until it is resolved.
Frequently asked questions
Can I copy one of these sample letters word for word?
You can use the structure and tone as a starting point, but the explanation itself must reflect your actual circumstances. IRD reviews the credibility of the reason given, so replace every bracketed placeholder with accurate, specific details and attach the supporting documents mentioned in the sample.
Should I send my letter by post, fax, or eTax?
All three channels are accepted. Submitting through your eTax account is generally the fastest, since it creates an immediate digital record of your submission date. If you prefer post or fax, keep a copy of what you sent along with proof of transmission.
What if none of these samples match my situation?
Use the sample closest to your circumstances as a structural guide and adjust the explanation paragraph to describe what actually happened. The key elements, your reference number, the surcharge details, a factual explanation, supporting evidence, and confirmation of payment, stay the same regardless of the reason.
Do I need to pay the surcharge before sending my letter?
You should settle the underlying outstanding tax before submitting your appeal, since IRD is more likely to consider remission once the tax itself is no longer outstanding. For the full breakdown of how the surcharge is calculated and what happens if it remains unpaid, see our guide on
