You should submit the Return to the IRD within 1 month from the date of issue of the Return.

However, if your case meets the criteria specified by the Commissioner of Inland Revenue, you may choose to file the Return by means of "tele-filing" or through the Internet at web site http://www.esd.gov.hk, and an extension of 2 weeks will be granted automatically.

You are not required to attach supporting documents at the time of filing the Return. The law requires the owners to keep and retain sufficient rental records for 7 years. You have to provide documents as evidence for deductions/claims when the Assessor requires you to do so.