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|