Changing Filing Details/Withdrawing Form IR21

Jump To

Changing Filing Details

If you need to make changes to an earlier tax clearance filing, you will need to file an Additional or Amended Form IR21.

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

Additional Form IR21

Amended Form IR21

Indicate "Additional" under "Type of Form IR21" if you are reporting additional income payable to your employee.
Report only the amount of additional income payable and additional withheld monies.

Notes:
Do not report other income details which have been previously reported. Otherwise, the income will be double-assessed.
You are required to withhold the additional income from your employee, pending IRAS' processing of the Additional 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 monies withheld.

Notes:
Amended Form IR21 will supersede all other Form IR21 submitted previously for the employee.
If you are only making changes to the "Amount of Monies Withheld pending Tax Clearance", please inform IRAS via email. You do not need to file an Amended Form IR21

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

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