Employment records and calendar years
An authorised employer representative signs the form. Explain short notice, amounts withheld and prior salary payments accurately where an employee leaves unexpectedly. Split income by calendar year; the source says not to repeat previous-year income already transmitted through AIS. Dependant particulars can allow qualifying relief in the clearance assessment. Consult the linked filing guide and explanatory notes for the form’s fields.
Outstanding equity awards
Deemed exercise can apply to specified options or awards granted from 1 January 2003 to foreigners and relevant departing or posted PRs. The deemed market value is taken at one month before cessation or grant, whichever is later, less the option or award price. If actual subsequent gains are lower, the employee can seek reassessment within the stated four-year period; the page illustrates a YA 2026 gain with a 31 December 2030 deadline. The employer’s approved Tracking Option is an alternative subject to conditions, not an automatic election for every employee.
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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