Returns will not be considered late provided they are submitted by midnight on 5 January
Corporate taxpayers are being advised that the effective final deadline for submission of income tax returns for accounting periods ended 31 December 2024 is midnight on 5 January 2026.
The actual due date is 1 January 2026, but government says 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 5 January.
The Income Tax Division does, however, encourage corporate taxpayers to file before 31 December where possible.
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:

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