Key requirements
Recent records can be edited through View/Amend S45 Form; the new submission replaces the earlier one. For older records, additional gross income is filed as an additional amount with payment arrangements rather than amending the original. Other older corrections, including treaty relief or recipient details, use the prescribed online amendment request with support. IRAS’s response and refund timings are service indications, with refund dependent on agreement that credit is due. Retain both original and revised records and reconcile payment so the change does not inadvertently duplicate an income amount.
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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