

Key Takeaways
- Every Hong Kong company must maintain a registered office in Hong Kong.
- Non-Hong Kong addresses, “care of” addresses, and post office boxes are not accepted.
- Submit Form NR1 to the Companies Registry within 15 days after the address changes.
- A registered office address and a business address are legally distinct.
- Filing NR1 generally updates the registered office information held by the Inland Revenue Department, but it does not automatically change a different business address unless the optional electronic one-stop service is used.
- Update affected licences, banks, insurers, suppliers, customers, and business documents separately.
Hong Kong companies sometimes need to change their registered office because they are moving premises, appointing a new corporate service provider, or separating their statutory address from their operating location. The change requires more than updating a website or redirecting mail: it must be properly reported to the Companies Registry.
This guide explains what qualifies as a registered office, how to file the change, whether the Inland Revenue Department must be notified separately, and what companies should update after moving.
What is a Registered Office Address in Hong Kong?
A registered office address is the official Hong Kong address to which government communications, statutory notices, and legal documents may be delivered. Every company incorporated in Hong Kong must maintain a registered office in Hong Kong under section 658 of the Companies Ordinance.
The registered office does not have to be the location where the company conducts its daily operations. A company may therefore use one address as its registered office and another as its business or operating address.
What Counts as a Valid Registered Office Address in Hong Kong?
A valid registered office must be a complete physical address in Hong Kong where official documents can be delivered. The Companies Registry’s Form NR1 expressly states that the following are not acceptable:
- An address outside Hong Kong
- A “care of” address
- A post office box number
- The address should identify the flat or unit, floor, building, street or estate, district, and region where applicable. A residential address may be used if it is a genuine Hong Kong address and its use does not breach the tenancy agreement, building rules, deed of mutual covenant, or other applicable restrictions.
A serviced or virtual office may also be suitable if it provides a real Hong Kong location where statutory correspondence can be reliably received. If the provider supplies company services as a business, companies should also check whether the provider is appropriately licensed as a trust or company service provider.
The company’s registered name must generally be displayed in legible characters at its registered office so that visitors can easily see it, subject to the exceptions under the applicable regulation.
How Do You Change a Registered Office Address in Hong Kong?
1. Confirm the New Address Is Valid
Before filing the change, confirm that the new address is a physical address in Hong Kong and can reliably receive government correspondence and legal documents. Obtain the address provider’s consent and arrange mail handling before the effective date.
2. Approve and Record the Change Internally
The company should follow its articles and internal governance procedures when approving the move. It should retain an appropriate written record, such as a directors’ resolution or board minutes, with its corporate records.
3. Submit Form NR1 to the Companies Registry
Complete Form NR1, Notice of Change of Address of Registered Office, and deliver it to the Registrar of Companies within 15 days after the change.
The form requires:
- The company name
- The business registration number
- The new registered office address
- The effective date of the change
- Updated email address or Hong Kong contact telephone number, if applicable
- The signature of a director or company secretary
- The presenter’s contact details
A paper Form NR1 may be delivered by post or in person. The Companies Registry warns that a form sent by post is not treated as delivered if the Registrar does not receive it. Electronic filing is available through the Companies Registry’s e-Services Portal.
4. Check Whether the Inland Revenue Department Needs a Separate Notification
A company does not ordinarily need to notify the Inland Revenue Department separately merely because its registered office has changed. After Form NR1 is registered, the Companies Registry transmits the new registered office particulars to the Inland Revenue Department, and the company is deemed to have notified the Commissioner of Inland Revenue of that registered-office change.
However, this does not necessarily update the company’s business address on its Business Registration Certificate.
- If only the registered office changes, filing Form NR1 is sufficient for the registered-office notification.
- If only the business address changes, notify the Business Registration Office directly within one month. Form IRC3111A or the relevant eTAX service may be used.
- If the registered office and business address both change to the same new address, either use the optional electronic one-stop service when submitting e-Form NR1 or notify the Business Registration Office separately within one month.
The optional one-stop service allows a local company to request that the Registrar notify the Commissioner of Inland Revenue that its business address has changed to the new registered office address.
Registered Office Address and Business Address
| Point | Registered office address | Business address |
| Main purpose | Receives statutory, government, and legal communications | Identifies where the business is carried on |
| Companies Registry requirement | Mandatory for every Hong Kong company | Not reported to the Companies Registry merely as a business address |
| Location | Must be a physical address in Hong Kong | Depends on the company’s operating arrangements and applicable rules |
| Primary filing | Form NR1 | Written notice, Form IRC3111A, or the applicable eTAX service |
| Deadline after a change | Within 15 days | Within one month |
| Is a post office box acceptable? | No | It should not replace the address information required for business registration |
| Does filing NR1 update it automatically? | Yes, once the change is registered | No, unless the optional electronic one-stop notification is properly used |
When Must the Authorities Be Notified?
Form NR1 must be delivered to the Companies Registry within 15 days after the registered office changes. The deadline runs from the effective date of the change.
Where a separate business-address notification is required, the Business Registration Office must be notified within one month after that business address changes. The notification should state the business registration number, business name, old and new addresses, and effective date. Address proof, such as a tenancy agreement or recent utility bill, may be requested.
What Documents Are Needed to Change the Registered Office Address?
The principal Companies Registry filing is Form NR1. It must be properly completed and signed by a director or the company secretary. An unsigned form may be rejected.
Companies should ordinarily retain the following supporting records internally:
- The resolution or written record approving the change
- The agreement or authorisation permitting use of the new address
- Proof of the new address where available
- A copy of the completed Form NR1
- Electronic or physical evidence of delivery
- The Companies Registry registration confirmation
- Any separate IRD notification and revised Business Registration Certificate, if applicable
Supporting documents such as a tenancy agreement are not routinely attached to every Form NR1 filing. The original article’s statement that these documents may have to accompany the Companies Registry filing has therefore been clarified.
What Should Be Updated After the Address Change?
After the statutory filings are completed, review every record or communication channel that contains the former address. This may include:
- The company website and official stationery
- Business letters, notices, invoices, receipts, contracts, and order forms
- Bank, payment service, and insurance records
- Licences, permits, customs registrations, and sector-specific approvals
- Payroll, Mandatory Provident Fund, and employment records
- Customer, supplier, landlord, and professional adviser records
- Mail-forwarding and document-handling instructions
- Statutory registers if their inspection location has also changed
Changing the registered office does not automatically update every licence or commercial record. Each affected authority or counterparty should be checked separately.
Common Filing Mistakes
Companies can reduce the risk of rejection or missed correspondence by avoiding these common errors:
- Filing more than 15 days after the effective date.
- Using a post office box, “care of” address, or non-Hong Kong address.
- Omitting either the effective date or part of the new address.
- Submitting an unsigned paper form.
- Assuming that Form NR1 automatically changes a separate business address.
- Failing to activate mail handling at the new location.
- Forgetting to update the company’s name display and official documents.
The Companies Registry specifically identifies missing address details and missing effective dates as common filing problems.
What Happens If Form NR1 Is Filed Late?
Failure to comply with the registered-office requirements may expose the company and responsible officers to statutory penalties. Late or missing filings also create the practical risk that court documents, tax correspondence, and Companies Registry notices will be delivered to the former address.
A late business-address notification can also lead to prosecution. The Inland Revenue Department states that failure to report a required change of business registration particulars may result in a maximum fine of HK$5,000 and imprisonment for one year.
Companies should not wait for mail redirection or an address provider to resolve the issue. If the filing deadline has already passed, the change should be submitted promptly and professional advice sought where necessary.
Hong Kong Company Registration Statistics
The Companies Registry reported that 195,343 local and re-domiciled companies were newly registered during 2025. By the end of 2025, the total number of local and re-domiciled companies registered under the Companies Ordinance had reached a record 1,557,103. Accurate registered-office records are therefore an important part of maintaining an increasingly large public company register.
STATISTIC-SOURCE: https://www.cr.gov.hk/en/publications/news-press/press/20260116.htm
How Can We Help?
Changing a registered office address involves coordinating the Companies Registry filing, determining whether the business address must also be changed, and ensuring that official correspondence continues to reach the company.
Premia TNC can assist with preparing and submitting Form NR1, maintaining a Hong Kong registered office, coordinating business-registration updates where required, and reviewing related company secretarial records. Premia TNC also provides company incorporation, accounting, tax, and ongoing corporate compliance services.
FAQs
Do I Need to Notify the Inland Revenue Department When Updating the Registered Office Address?
Usually, no separate notification is required for the registered-office change itself. Once Form NR1 is registered, the Companies Registry transmits the new registered office particulars to the Inland Revenue Department.
A separate step is still required if the company’s business address also changes. The company must either use the optional electronic one-stop service with e-Form NR1 or notify the Business Registration Office within one month.
Can I Use a Virtual Office as My Registered Office?
A serviced or virtual-office arrangement may be used if it provides a genuine physical address in Hong Kong where official correspondence and legal documents can be received. A post office box, “care of” address, or address outside Hong Kong is not acceptable.
Can My Registered Office and Business Address Be Different?
Yes. The registered office is the company’s statutory address under the Companies Ordinance, while the business address relates to the place where the business is carried on for business-registration purposes. Because they serve different functions, changing one does not necessarily change the other.
Who Can Sign Form NR1?
The Companies Registry’s instructions state that Form NR1 must be signed by a director or the company secretary. An improperly signed form may be rejected.
Can Form NR1 Be Submitted Online?
Yes. Form NR1 may be filed electronically through the Companies Registry’s e-Services Portal. Paper delivery by post or in person is also available. Companies should retain evidence that the filing was received and registered.
Does the Company Number or Business Registration Number Change?
No. A change of registered office does not, by itself, change the company’s identification numbers. It updates the address recorded against the existing company.



