On 29 March 2021, Inland Revenue Department (IRD) of Hong Kong has published a circular letter to tax representatives on the block extension scheme for lodgement of 2020/21 Tax Returns. The circular letter is to advise the taxpayers of the return lodgement arrangements for the forthcoming year. The Block Extension Scheme, as in previous years, will be available to tax representatives. The Department will periodically post in the “Tax Representatives’ Corner” on the IRD website up-to-date information in relation to the preparation and lodgement of tax returns. A copy of this Block Extension Letter (both Chinese and English) will be posted in the Corner no later than 1 April 2021.
For taxpayers who are represented, the compliance date specified in the notice on page 1 of the 2020/21 Profits Tax return will be extended as follows:
| Accounting Date | Extended Due Date |
| 1 April 2020 – 30 November 2020 (Accounting Date Code “N”) | 31 May 2021 |
| 1 December 2020 – 31 December 2020 (Accounting Date Code “D”) | 16 August 2021 |
| 1 January 2021 – 31 March 2021 (Accounting Date Code “M”) | 15 November 2021 |
Despite the above extension, taxpayers are encouraged to file as many returns as possible well before the extended due dates.
