代通知金是否要報稅嗎?

It is a logical reasoning that the new employment will give very better terms than the old one and, in particular, the new salary as offered. Salary in lieu of notice is not tax-deductible. The 3 months' salary that he gave to his old employer is a contractual obligation binding both parties as under the employment contract.
The subsidy for the 1-month's salary in lieu of notice given by the new employer is regarded as an income to the employee irrespective when the subsidy is received.
All and all, the net 2 months' salary he paid to his previous employer is the opportunity cost for switching to this new and better job.

由於代通知金係屬於資本性質，而新公司俾番佢會計入薪酬，所以係要俾稅嘅！你可以上稅務局網頁www.ird.gov.hk又或者親身上灣仔稅務大樓一樓詢問處去印證。
希望幫到你！