Important information - deadline for corporate income tax returns for accounting periods ended 31 December 2015

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: