Hong Kong's Inland Revenue Department has confirmed the continuation of its Block Extension Scheme for 2025/26 tax returns, with all extension applications now required through the Tax Representative Portal from April 2026.  

RF Report

The Hong Kong Inland Revenue Department (IRD) has issued a Circular Letter to Tax Representatives regarding the Block Extension Scheme for filing 2025/26 tax returns on 19 March 2026. The letter confirms that, as in previous years, the scheme will be available to tax representatives.

Starting April 2026, tax representatives must submit block extension applications or notifications for clients’ Profits Tax and Individual Tax Returns electronically via the Tax Representative Portal (TRP); paper submissions are no longer accepted. Pre-registration is no longer required, and submissions will receive immediate acknowledgement. Transitional arrangements will be in place to help representatives adapt.

Profits tax returns

Regarding profits tax returns, the bulk issue of 2025/26 Profits Tax Returns to corporations and partnership businesses, the files of which fall within the “active” category in the Department, will take place on 1 April 2026. For taxpayers who are represented, the compliance date specified in the notice on page 1 of the 2025/26 Profits Tax Return will be extended as follows:

  • 1 April 2025 – 30 November 2025 (Accounting Date Code “N”) –  No extension
  • 1 December 2025 – 31 December 2025 (Accounting Date Code “D”) – 17 August 2026
  • 1 January 2026 – 31 March 2026 (Accounting Date Code “M”) – 16 November 2026

Despite the above extension, taxpayers are encouraged to file as many returns as possible well before the extended due dates. For taxpayers who are mandated to electronically file (“e-file”) their Profits Tax Returns for the year of assessment 2025/26 or opt to e-file their returns voluntarily, the compliance date specified in the Notice to File Profits Tax Return (“the Notice”) can be further extended.

Further extension for voluntary e-filing

Businesses that voluntarily file their Profits Tax Returns electronically through the Business Tax Portal (BTP) can apply for an additional one-month extension beyond the standard deadline. Applications must be submitted at least seven working days before the return is due. This incentive aims to encourage companies to adopt e-filing methods.

Further extension for current year loss cases with “M” code accounts

Tax representatives can apply for an extended filing deadline until 1 February 2027 for “M” code clients with allowable losses for the 2025/26 assessment year. Applications must include departmental file numbers and be submitted no later than 2 November 2026, with exceptional individual requests accepted until 16 November 2026.

This extension applies only to returns showing an allowable loss and aims to allow representatives to prioritise profit cases. The same 1 February 2027 deadline applies when requesting extensions for e-filed loss cases with “M” code accounts.

Consequences of not meeting extension conditions

Tax representatives who request e-filing extensions but subsequently submit paper returns, or who apply for loss case extensions but report assessable profits, may face penalty action under section 80 or 82A of the Ordinance if made without reasonable excuse. In such cases, the granted extension is considered void from the start.

Extension approval process

Block extension requests are automatically approved unless the Department notifies otherwise. Tax representatives do not need to wait for confirmation before proceeding.

Late filing penalties

Returns not submitted by the extended deadline will result in estimated assessments or penalty proceedings. Taxpayers who repeatedly file late returns are highly likely to face penalty action under section 80 or 82A of the Ordinance.

Additional extension requests

Further extensions beyond the standard block extension are granted only in exceptional circumstances. Applications must be submitted in writing at least 14 days before the current deadline expires, with detailed explanations and supporting evidence. Late requests will be refused, and telephone requests are not accepted under any circumstances.