Clearance steps and assessment
Give enough notice for filing at least one month before the relevant cessation, posting or departure. Most IR21 forms are processed within 21 days, with electronic filing faster and incomplete cases taking longer. The assessment can include salary in lieu of notice, gratuities and deemed gains on employee shares; genuine loss-of-office compensation is reviewed separately.
Directive and payment
The employer remits the amount in the clearance directive and releases any excess withheld balance. Existing GIRO instalments end, deferred share tax and interest become due, and a shortfall is payable within seven days of the statement-of-account date. Instalments generally do not apply to clearance. Immediate re-employment may support a request to continue GIRO with a new pass or approval letter and employment evidence.
Corrections and contact details
If resident treatment becomes applicable, request reassessment through “Amend Tax Bill” or the specified form, but pay outstanding tax while it is reviewed. Update mailing details for further notices. If the employer has not sought required clearance, the employee must notify IRAS through the stated contact routes.
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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