On 1 August 2022, the Hong Kong Inland Revenue Department (IRD) has published a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2021/22 Tax Returns. Recognising the impact of the recent situation of the COVID-19 pandemic on the daily operation of businesses and practitioners, the Inland Revenue Department decided to further extend the due date 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) from 31 August 2022 to 15 September 2022. Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.