On 19 October 2022, the Hong Kong Inland Revenue Department (IRD) issued a Circular Letter to Tax Representatives - Block Extension Scheme for Lodgement of 2021/22 Tax Returns. The letter provides that the IRD has decided to provide a further extension of the due date for the 2021/22 Profits Tax return from 15 November 2022 to 30 November 2022 for taxpayers with an accounting date falling within the period 1 January 2022 to 31 March 2022 (Accounting Date Code M). The extension is provided considering the impact of the recent situation of the COVID-19 pandemic on the daily operations of businesses and practitioners.