Profits tax packs get most of the attention. Salaries tax files for directors and mobile employees quietly accumulate their own holes. These five recur in our documentation reviews.
1. Housing benefit without lease trail
The computation includes a rental value, but the lease, payment proofs, or landlord receipts sit with a personal assistant — not in the company tax folder.
2. Share award notes without grant letters
Spreadsheets show vesting amounts; the board resolutions and plan rules are missing, leaving the tax agent to reconstruct from memory.
3. MPF that does not tie to payroll
Contribution summaries and IR56B totals diverge for one or two months after a mid-year salary change. The difference is small until an assessor multiplies it across years.
4. Overseas secondment letters filed only overseas
Hong Kong payroll continues while the assignment letter lives in a Singapore HR drive. Days-count support for partial exemptions then arrives late.
5. Expense reimbursements lumped as “travel”
Credit-card dumps without business-purpose notes make it hard to separate deductible company costs from private spend.
None of these require exotic techniques — only consistent filing. A pre-filing document review two weeks before lock date is often enough to surface them while payroll can still issue corrections.