Deadline for corporate income tax returns for accounting periods ended December 31 2022

Wed, 13 Dec 2023

Corporate taxpayers are advised that the effective final deadline for submission of income tax returns for accounting periods ended December 31, 2022 is midnight on January 2, 2024.

The due date is January 1, 2024 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 January 2, 2024.

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:

Date	Counter	Telephone
December 21	9am - 4pm	9am - 5:30pm
December 22	9am - 4pm	9am - 4pm
December 28	9am - 4pm	9am - 5:30pm
December 29	9am - 4pm	9am - 4pm
January 2	9am - 4pm	9am - 5:30pm

The Income Tax Division will be closed December 25 – 27 and January 1.

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Deadline for corporate income tax returns for accounting periods ended December 31 2022

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