The final deadline for submission of income tax returns for corporate taxpayers for accounting periods ended December 31, 2024 is midnight on January 5.
The due date is January 1 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 5.
The Income Tax Division does, however, encourage corporate taxpayers to file before December 31 where possible.
Penalty if Not Paid
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:
