In this section you will be given guidance on how to complete your annual PER return. You will be shown how to complete the return if you have undertaken relevant work experience in the year and how to complete the return if you have not undertaken relevant work experience, for example, if you have been in full-time study, not employed or working in a non-relevant role. There is guidance on how to claim exemption from using the TDM if you are working for a Gold or Platinum level ACCA Approved Employer – trainee development stream or are resident in Hong Kong and following the Hong Kong Institute of Certified Accountants’ PER.