Electronic Block Extension Scheme

Full adoption from the year of assessment 2025/26

To keep pace with the global digital transformation in tax administration and information technology, the Department announced in March 2025 the full adoption of electronic Block Extension Scheme (BES) with effect from the year of assessment 2025/26.  Starting from 1 April 2026, tax representatives must submit applications for BES and notifications in respect of their clients’ tax returns electronically through the online Block Extension service provided under the Tax Representative Portal (TRP).  No paper submission will be allowed.

Profits Tax Return

New feature of online Block Extension service provided under the TRP ^UPDATED

The “Submission of Extension Requests in Bulk” is now available under which tax representatives can submit their relevant applications and notifications in bulk by uploading the validated Excel file.  To access this function, tax representatives should select the service “Block Extension Scheme for Lodgement of Tax Returns for the Current Year by Tax Representatives” provided under the menu of “Bulk Services” after logging in the TRP and selecting TRP Business/Team.  The existing function of inputting applications and notifications on screen are still provided.

With the introduction of the new function in TRP to support bulk submission of Block Extension Requests, the previous Transitional Arrangement requiring the applications and notifications to be submitted via email using a prescribed Excel template together with a signed confirmation letter in PDF format has been discontinued with immediate effect.

Preparation of Excel File for Uploading

To use this function under the TRP, tax representatives should prepare the Excel file(s) by downloading the Excel Template(s) here directly by clicking the icon below according to the nature of application or notification.  Tax representatives are required to fill in their clients’ particulars in the Excel file designated for their type of application or notification and upload it.  Each Excel file should contain not more than 1,500 client records.  The system will validate the Excel file(s) uploaded and only process the file(s) with the validation passed.  To ensure smooth uploading of files, the tax representatives should use the Excel Templates provided below and should not alter them except providing the clients’ details in the designated worksheet (i.e. the worksheet name using the specific application / notification type).  The Template provides a user guide on how to prepare the Excel file and the specific requirements thereof.

Nature of Application / Notification	Excel Template
1. Extension Request for New Clients
2. Extension Request for Existing Clients due to Change of Accounting Date Code
3. Extension Request for Returns Issued During the Year
4. Extension Request for M Code Loss Cases
5. Extension Request for Electronic Filing Clients
6. Clients Ceased to be Represented

After uploading the Excel file, the system will validate the uploaded file and provide the validation results instantly.  In case the validation checking fails, tax representatives should download the error list to rectify the error(s) in their Excel file and re-upload the corrected version of Excel file again through the same or another transaction until all records in the file are accepted for batch processing.  They can submit multiple types of applications or notifications simultaneously by uploading the respective Excel files in one transaction.  An acknowledgement receipt with the list of cases submitted will be provided immediately after successful online submission of block extension applications or notifications.  Tax representatives are recommended to save it for record.

For User Guide on TRP about online Block Extension Service, including “Submission of Extension Requests in Bulk” function, please visit the Learning Resources Centre Page.

If you have any enquiry about the above arrangement, please contact us by email to taxpf@ird.gov.hk with the subject “Block Extension Scheme”.

Tax Return – Individuals

The arrangement and details for the submission of block extension applications electronically for Tax Return – Individuals for the year of assessment 2026/27 through the online Block Extension service under the TRP will be announced in the IRD website in due course.