Which forms apply
IR8A covers the listed employee groups, including part-time staff, directors, board-fee recipients, pensioners and former staff receiving income during the reporting year. Appendix 8A records benefits-in-kind, and Appendix 8B covers stock-option or share-ownership gains. IR8S is described as applicable where relevant before YA 2026. Each employer reports the period of its employment contract when staff change jobs.
AIS and non-AIS delivery
AIS information is electronically transmitted to IRAS and pre-filled in employee returns; hardcopy forms need not be issued. Non-AIS employers give forms and applicable appendices to employees by 1 March but do not send those hardcopies to IRAS. Exclude employment income already covered by tax clearance, and follow the original’s separate treatment for non-incidental overseas postings and employer restructuring.
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.
Read the official source ↗