If a corporate taxpayer fails to submit its income tax return by the due date, then they may become liable to a £250 late return penalty. As the Income Tax Division is closed on 1 and 2 January 2015, a return that is due to be submitted to the Division on 1 January 2015 will not be considered late provided that the fully completed form is submitted by midnight on 5 January 2015.
The Income Tax Division public counters are open over the Christmas period at the following times:
- Monday 22 December 2014 9.15am to 5.00pm
- Tuesday 23 December 2014 9.15am to 5.00pm
- Wednesday 24 December 2014 9.15am to 4.00pm
- Thursday 25 December 2014 Closed
- Friday 26 December 2014 Closed
- Monday 29 December 2014 9.15am to 5.00pm
- Tuesday 30 December 2014 9.15am to 5.00pm
- Wednesday 31 December 2014 9.15am to 4.00pm
- Thursday 1 January 2015 Closed
- Friday 2 January 2015 Closed