Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2015 is midnight on 3 January 2017.
The due date is January 1 2017 but as the Income Tax Division is closed on that date, as well as the following day, returns will not be considered late provided that the fully completed form is submitted by midnight on the third.
If a corporate taxpayer is late submitting their income tax return they may be liable to a £250 penalty.
The Income Tax Division public counters are open over the Christmas period at the following times:
|Monday 19 December 2016 to Thursday 22 December 2016||9.15am to 5.00pm|
|Friday 23 December 2016||9.15am to 4.00pm|
|Monday 26 December 2016 to Wednesday 28 December 2016||Closed|
|Thursday 29 December 2016||9.15am to 5.00pm|
|Friday 30 December 2016||9.15am to 4.00pm|
|Monday 2 January 2017||Closed|