Filing and records
For YA 2026, the page gives 1 March–18 April 2026 for required filing and distinguishes NFS verification from D-NOA with no immediate action. No portal message requires checking the general income and non-resident criteria. Keep income and expense evidence for five years; its YA 2026 example retains 2025 records until 31 December 2030. Do not submit documents unless requested.
Assessment and employment changes
Check the tax bill for income and relief accuracy, pay within one month even if disputed, and submit necessary amendments within 30 days. Non-citizen employees changing employment or leaving should review the separate clearance rules and exemptions; where clearance applies, the employer files IR21 and withholds monies. Unexercised or unvested employee shares may involve deemed-exercise taxation.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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