Winner Ltd (Winner) is a Hong Kong-incorporated company carrying on business in Hong Kong. On 31 July 2019, Mr Chan submitted his resignation to terminate his employment with Winner with effect from 1 September 2019. Mr Lam is a new staff of Winner. He graduated from HSUHK in June 2019 and started his first job with Winner on 1 August 2019.

Required:

1. (a) Advise Winner Ltd of its reporting obligations in respect of the resignation of Mr Chan and the hiring of Mr Lam. You should include the due dates of compliance in your answers.

   (5 marks)

2. (b) Advise Mr Lam of his reporting obligations assuming that no tax return for the year of assessment 2019/20 is received by him.