Box 3: Deadline for submitting grounds for objections extended to 1 October 2026

Clients who have lodged an objection or made a request regarding Box 3 now have more time to provide further justification. The Tax and Customs Administration has extended the deadline for the tax years 2021 and later to 1 October 2026. This provides additional time to submit the Actual Return Form (OWR). This general extension does not apply to the years 2017 to 2020 inclusive. It is therefore advisable to assess in good time for which years action is still required.