Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2018 is midnight on 2 January 2020.
The due date is 1 January 2020 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 2 January 2020.
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:
Monday 23 December 2019 |
9.15am to 5.00pm |
Tuesday 24 December 2019 |
9.15am to 4.00pm |
Wednesday 25 December 2019, Thursday 26 December 2019 and Friday 27 December 2019 |
Closed |
Monday 30 December 2019 |
9.15am to 5.00pm |
Tuesday 31 December 2019 |
9.15am to 4.00pm |
Wednesday 1 January 2020 |
Closed |
Thursday 2 January 2020 |
9.15am to 5.00pm |
Friday 3 January 2020 |
9.15am to 4.30pm |