How does the Block Extension Scheme work for profits tax returns (N, D and M codes)?
With a tax representative, the due date depends on your accounting year-end code. For 2025/26: N code no extension; D code (December) 31 August 2026 on paper, 2 October 2026 if e-filed; M code (1 January to 31 March) 30 November 2026 on paper, 30 December 2026 if e-filed. The D and M dates were later extended from 17 August and 16 November.
The Block Extension Scheme lets a tax representative (who has the taxpayer's signed written authorisation) obtain extended deadlines for all clients at once. The IRD's letter for 2025/26 returns, issued in the 1 April 2026 bulk issue, set the dates, and two later circulars moved the D and M dates.
| Code | Accounting date in the basis period | Paper return due | E-filed return due |
|---|---|---|---|
| N | 1 April 2025 to 30 November 2025 | No extension (date on the return) | One month later on application |
| D | 1 to 31 December 2025 | 31 August 2026 (was 17 August) | 2 October 2026 (was 17 September) |
| M | 1 January to 31 March 2026 | 30 November 2026 (was 16 November) | 30 December 2026 (was 16 December) |
The D-code change came in a circular of 14 July 2026, the M-code change in one of 20 October 2026.
Other points in the original letter
- Voluntary e-filing can earn a further one-month extension on application, made at least 7 working days before the due date. Part 4AA entities of large multinational groups, which must e-file, get a further month.
- M-code clients with a current-year loss may apply for a further extension to 1 February 2027, if the return shows a loss. Applications were due by 2 November 2026 (individual cases exceptionally by 16 November 2026).
- The scheme does not apply to a company in liquidation.
Check before you rely on a date: the IRD can issue further circulars, so confirm with your tax representative or the IRD website.
Legal basis
- Inland Revenue Ordinance (Cap. 112), s.51(1)
Sources
Applies to YA 2025/26 · Last reviewed 29 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.
Related questions
- What is the filing deadline for the Hong Kong profits tax return?The due date is printed on page 1 of the return, normally one month from issue. First-time recipients get 3 months, and e-filers under the e-notice get 2 months. Represented taxpayers usually get later dates under the Block Extension Scheme, depending on the accounting year-end.
- What is the deadline for the employer's return (BIR56A and IR56B) in Hong Kong?The IRD normally issues the Employer's Return (BIR56A) on the first working day of April, and you must file it within one month of issue together with a Form IR56B for each employee. For the year ended 31 March 2026 the forms were issued on 1 April 2026. Employers must keep payroll records for at least 7 years.
- When must I notify the IRD that I have hired a new employee (IR56E)?Within 3 months of the employee starting work, an employer must give the IRD Form IR56E for a new employee who is likely to be chargeable to salaries tax. Give the employee a copy of the form. A fine of up to HK$10,000 can follow if you fail to file without reasonable excuse.
- What must I file when an employee resigns or leaves Hong Kong (IR56F and IR56G)?File IR56F at least 1 month before an employee's employment ends. File IR56G at least 1 month before an employee is due to leave Hong Kong for more than a month. After IR56G, do not pay money or money's worth to that employee for one month from the notice without the Commissioner's written consent.
- Do I have to tell the IRD I am chargeable to tax if I have not received a return?Yes. Anyone chargeable to profits, salaries or property tax who has not received a return must notify the IRD in writing within 4 months after the end of the basis period for that year of assessment. A person who ceases a business must notify the IRD within one month of ceasing.