Extension of the deadline for submitting the Form 22 for 2025

Given that the unusual succession of storms has had a significant impact across the country, disrupting the normal course of the accounting procedures required for the closing of accounts and the preparation of the annual income tax return, the Secretary of State for Tax Affairs has extended the deadline for submitting the Model 22 income tax return and for paying the income tax assessed therein for the 2025 tax year to 19 June 2026, without any surcharges or penalties.

This extension applies to entities subject to corporation tax whose tax year coincides with the calendar year.

The Order of the Secretary of State for Tax Affairs can be viewed here.