Submit the requested records
Provide information within 21 days of an IRAS request, with help from the architect where appropriate. Plans and completion details support the revised assessment. Failure to comply can attract the page’s stated fine and possible prescribed interest. Property tax remains payable during works.
Check intended occupation
The page describes continuation of existing owner-occupier treatment on the assumption of intended return after works. It also states that moving out or no longer intending occupation must be reported. Confirm the applicable reconstruction or temporary-work treatment with the actual facts rather than assuming every building project retains the concession.
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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