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:
Dates | Counter Times | Telephone Times |
---|---|---|
Thursday 22 December 2022 | 9am to 4pm | 9am to 5:30pm |
Friday 23 December 2022 | 9am to 4pm | 9am to 4pm |
Monday 26 December 2022Tuesday 27 December 2022 Wednesday 28 December 2022 | Closed | Closed |
Thursday 29 December 2022 | 9am to 4pm | 9am to 5:30pm |
Friday 30 December 2022 | 9am to 4pm | 9am to 4pm |
Monday 2 January 2023 | Closed | Closed |