On 4 March 2022, the Inland Revenue Department (IRD) of Hong Kong has issued a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2022/23 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 2023.
For taxpayers who are represented, the compliance date specified in the notice on page 1 of the 2022/23 Profits Tax return will be extended as follows:
| Accounting Date | Extended Due Date |
| 1 April 2022 – 30 November 2022 No extension
(Accounting Date Code “N”) |
No extension |
| 1 December 2022 – 31 December 2022 15 August 2023
(Accounting Date Code “D”) |
15 August 2023 |
| 1 January 2023 – 31 March 2023 15 November 2023
(Accounting Date Code “M”) |
15 November 2023 |
Despite the above extension, taxpayers are encouraged to file as many returns as possible well before the extended due dates.
