On 14 April 2023, the Inland Revenue Department (IRD) of Hong Kong issued a Circular Letter providing an extension of due date for N code returns. Recognising the genuine difficulties being experienced by businesses and practitioners in their operations, the Inland Revenue Department has decided to extend the due date for filing 2022/23 Profits Tax returns with Accounting Date Code ‘N’ (i.e. accounting date falls within 1 April 2022 to 30 November 2022) from 3 May 2023 to 17 May 2023. Despite this extension, tax representatives are encouraged to file as many returns as possible well before the extended due date.