The main clearance record
The form distinguishes original, additional and amended filings. It requests employer and employee identifiers, employment and departure dates, notice circumstances, money withheld and last salary information. Income is separated between the cessation year and preceding year, covering salary, bonuses, director fees, allowances, retirement amounts and other relevant payments. Employer-borne tax is identified separately from ordinary salary withholding. Complete the factual dates rather than substituting a work-pass date for the last day of service.
Benefits and equity schedules
Appendix 1 supports benefits-in-kind, Appendix 2 records actual or deemed employee-share gains, and Appendix 3 covers specified unexercised or unvested awards under tracking. The declarations and totals must reconcile to the main form. The form itself does not decide whether clearance is required or release the withheld funds; read the explanatory notes and applicable exemptions, then follow IRAS’ clearance directive. The 2026 family-relief field reflects the S$8,000 income threshold applicable from YA 2025.
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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