Amendments and additional benefits
An amended IR21 supersedes original and amended filings, so report the full corrected income details and revised withheld amount. For post-cessation benefits taxed in a later payment year, use the additional-benefits option and continue withholding the additional payment. Paper additional filings report only additional income and withheld amounts, avoiding repetition. A change only to the withheld-money amount is notified to IRAS by email rather than an amended IR21.
Withdrawal when employment continues
Give IRAS the employee’s tax reference number, the withdrawal reason and confirmation that employment has continued without a break from the cessation or posting date reported. Do not use an amended filing simply to withdraw an unnecessary clearance case.
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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