In this course · 2 of 5
Course 9
Meet your audit deadlines
5 lessons · 7 min
- 1Do I have to submit audited accounts with my profits tax return (BIR51)?
- 2Hong Kong profits tax return deadline 2025/26 and block extension
- 3What is the deadline for completing audited accounts and sending them to members?
- 4What happens if my Hong Kong company does not get audited?
- 5What does IRD do if I do not file the return or audited accounts?
The short answer
Under IRD's 2025/26 Block Extension Scheme, a company with a tax representative and a December year-end had until 31 August 2026 (2 October if e-filed), and a January-March year-end has until 30 November 2026 (30 December if e-filed). April-November year-ends get no block extension; e-filers may apply for one month.
Block Extension Scheme (represented taxpayers) IRD's circular for the 2025/26 Profits Tax Returns, issued to tax representatives on 1 April 2026 (the bulk issue date), set extended due dates, and two later circulars (14 July and 20 October 2026) moved the D and M dates:
| Accounting date | Code | Paper return due | E-filed return due |
|---|---|---|---|
| 1 Apr 2025 - 30 Nov 2025 | N | No extension | One month later on application |
| 1 Dec 2025 - 31 Dec 2025 | D | 31 Aug 2026 | 2 Oct 2026 |
| 1 Jan 2026 - 31 Mar 2026 | M | 30 Nov 2026 | 30 Dec 2026 |
Further extensions
- A further one month is available on application where the return is e-filed voluntarily (apply at least 7 working days before the due date).
- "M" code companies with a current-year allowable loss may apply for a further extension to 1 February 2027, with conditions.
- The extension cannot be used if the client is not represented by an authorised tax representative.
In plain terms: your tax representative can get your return due later, but your auditor must finish first.
Link to the audit The audited accounts need to be ready before the return is filed. A realistic plan starts the audit well before the extended date.
Pointer This table is as at 9 November 2026. IRD issues a new circular each year, so check the circular for the year you are filing.
Legal basis and sources
The law
- Inland Revenue Ordinance (Cap. 112), s.51 (profits tax returns)
Official sources
- Inland Revenue Ordinance (Cap. 112), s.51 – e-Legislation
- IRD circular letter on the Block Extension Scheme for 2025/26 tax returns
- IRD: Tax representatives corner
- IRD circular letter: extended due date for D code returns (14 July 2026)
- IRD circular letter: extended due date for M code returns (20 October 2026)
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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