Penalties for those who submit late
The deadline for corporate income tax return submissions is nearing, with businesses required to file by midnight on Thursday, 2 January, to avoid a £250 penalty.
While the official due date is 1 January, the Income Tax Division has extended the deadline by a day as its offices will be closed on New Year’s Day.
Fully completed forms submitted by 2 January will not be considered late.
The Income Tax Division’s telephone lines and public counters remain open throughout the Christmas period.
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