The Isle of Man Treasury has issued a notice on the filing deadline for corporate tax returns for the period ending 31 December 2019. Normally due 12 months and 1 day after the end of the period (1 January 2021), the notice provides that returns will not be considered late if the fully completed return form is submitted by midnight on 4 January 2021. If a corporate taxpayer is late in submitting their tax return, they may be liable to an IMP (GBP) 250 penalty.