Deadline for corporate income tax returns for accounting periods ended 31 December 2021

Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2021 is midnight on 3 January 2023.

The due date is 1 January 2023 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 3 January 2023.

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: