the parent allowance HK$15,000 can be claimed even your parent still working, earn income and even have large amount of assets. The condition for claiming are: they are aged or over 55, you contribute to thier living( not less than 12,000 a year), they stay in HK mostly. If they live with you, you can claim the ' additional parent allowance' of another HK$15,000. Remember to put a tick on the box of your personal tax return for 'living together' or not' in order to claim this addtional allowance. Most people forget to tick this and loss the claiming of the additional allowance. By the way, when you receive the tax payment notice, remember to check the calculation at the back as IRD sometimes enter data incorrectly and omitt the granding of some of the allowance.