IRD extended the 2024/25 Profits Tax return filing deadline for ‘M’ code cases.
The Hong Kong Inland Revenue Department (IRD) has announced on 2 October 2025 an extension for the lodgement of 2024/25 Profits Tax returns under the Block Extension Scheme.
According to the Circular Letter to Tax Representatives, the revised deadline applies to taxpayers with accounting periods ending between 1 January 2025 and 31 March 2025 (Accounting Date Code ‘M’). The filing due date has been moved from 17 November 2025 to 2 December 2025.
The IRD stated that the extension was granted in view of the operational challenges faced by businesses and tax practitioners. Nonetheless, tax representatives are encouraged to submit returns as early as possible before the new deadline.