Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2020 is midnight on 4 January 2022.
The due date is 1 January 2022 but as the Income Tax Division is closed on that date, returns will not be considered late provided that the fully completed form is submitted by midnight on 4 January 2022.
If a corporate taxpayer is late submitting their income tax return they may be liable to a £250 penalty.
The Income Tax Division telephone lines and public counters are open over the Christmas period at the following times:
Dates | Counter Times | Telephone Times |
---|---|---|
Thursday 23 December 2021 | 9am to 2pm | 9am to 5:30pm |
Friday 24 December 2021 | 9am to 2pm | 9am to 4pm |
Monday 27 December 2021 Tuesday 28 December 2021 Wednesday 29 December 2021 |
Closed | Closed |
Thursday 30 December 2021 | 9am to 2pm | 9am to 5:30pm |
Friday 31 December 2021 | 9am to 2pm | 9am to 4pm |
Monday 3 January 2022 | Closed | Closed |