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Changing Filing Details

If you need to make changes to an earlier Form IR21, you will need to file another Form IR21. Refer to the following tables for the type of Form IR21 to be filed.

For e-Filing:

Amended Form IR21Additional Form IR21 (Post-cessation benefits provided after year of cessation)
  • Select "Amended Form" if you are making changes to an Original/Amended Form IR21 filed previously, including reporting additional employment income which is taxable in the employment cessation year/year prior to the employment cessation year.
  • Report the full set of income details and the revised amount of withheld monies, as the Amended Form IR21 would supersede all Original/Amended Forms IR21 filed previously.

    Note:
  • If you are only making changes to the "Amount of Monies Withheld for Tax Clearance", please inform IRAS via email. You do not need to file an Amended Form IR21.
  • Select "Additional Form (Post-cessation benefits provided after year of cessation)" if you are reporting additional employment income that is taxed in the year of payment, where the payment is made after the employment cessation year (e.g. non-contractual bonus).
  • Report only the additional income payable and additional withheld monies.
  • Do not report other income details which have been previously reported. Otherwise, the income will be doubly assessed.
  • You are required to withhold the additional income from your employee, pending IRAS' processing of the Additional Form IR21.

    Notes:
  • Please verify the information that has been entered before submission.
  • If you need to make changes to an Additional Form (Post-cessation benefits provided after year of cessation) e-Filed previously, please do so by filing the form again.

For Paper Filing:

Amended Form IR21Additional Form IR21
  • Indicate "Amended" under "Type of Form IR21" if you are making changes to the previous Form IR21 submission(s).
  • Report the full set of income details and the revised amount of withheld monies, as the Amended Form IR21 would supersede all Original/Amended Forms IR21 filed previously.

    Note:
  • If you are only making changes to the "Amount of Monies Withheld for Tax Clearance", please inform IRAS via email. You do not need to file an Amended Form IR21.
  • Indicate "Additional" under "Type of Form IR21" if you are reporting additional income payable to your employee.
  • Report only the additional income payable and additional withheld monies.
  • Do not report other income details which have been previously reported. Otherwise, the income will be doubly assessed.
  • You are required to withhold the additional income from your employee, pending IRAS' processing of the Additional Form IR21.

Withdrawing a Form IR21

To withdraw a Form IR21, please provide IRAS with the following information via email:

  1. Your employee's Tax Reference Number;
  2. The reason for withdrawing the Form IR21; and
  3. Confirmation that there is no break in the employee's employment with you from the "Date of Cessation/Overseas Posting" reported in the Form IR21.

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