If the authority has a 31 March balance date you have until 7 July 2020 to send in the return, unless you’ve been granted an extension of time. If you have a balance date other than 31 March, this date may be different.
If you aren’t sure call Inland Revenue on 0800 377 774 to check.
If the authority is the client of an agent you may have until 31 March 2021 to file the return. Contact your agent for more information.