On 20 October 2026, the Inland Revenue Department issued a Circular Letter to Tax Representatives further extending the due dates for lodging 2025/26 Profits Tax returns with Accounting Date Code “M”. This note summarises the official circular for Hong Kong businesses and representatives — general information only, not tax advice. Confirm deadlines and eligibility with your tax advisor or the IRD.
Based solely on the IRD circular dated 20 October 2026. Arrangements can change; always check the latest official notice.
Who is covered (Code “M”)
Accounting Date Code “M” means the accounting date falls within 1 January 2026 to 31 March 2026.
Further extended due dates
To support businesses and practitioners in adapting to new tax compliance requirements, the IRD has decided to further extend the following lodgement deadlines:
- Paper filing — from 16 November 2026 to 30 November 2026
- Electronic filing — from 16 December 2026 to 30 December 2026
Practical reminder
Despite the extension, tax representatives are encouraged to file as many returns as possible well before the extended due date. Do not treat the new dates as a reason to delay work already in progress.
What to do next
- Diary the new paper / e-filing deadlines for each “M” code client
- Prioritise profit cases and any earlier extended programmes already announced for other codes
- Use official IRD / Tax Representative Portal channels for block extension and e-filing — ignore phishing emails claiming to be from the IRD
Sources: IRD Circular (EN PDF, 20 Oct 2026) · 稅務代表通函（中文 PDF） · IRD What’s New · 稅務代表專欄