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Important information regarding corporate income tax returns for accounting periods ended on 31 December 2013

Wednesday, 17 December 2014

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

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