On 8 September 2022, the Hong Kong Inland Revenue Department (IRD) issued a circular letter to tax representatives extending the lodgement of 2021/22 tax returns to 30 September 2022. Recognising the genuine difficulties being experienced by businesses and practitioners in their operations as a result of the recent situation of the COVID-19 epidemic, the Inland Revenue Department has decided to grant a final extension of time for filing 2021/22 Profits Tax returns with Accounting Date Code ‘D’ (i.e. accounting date falls within 1 December 2021 to 31 December 2021) up to 30 September 2022. Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date. Previously it was extended to 15 September 2022.