Key requirements
Quarterly March, June, September and December periods generally have 30 April, 31 July, 31 October and 31 January deadlines. Approved GIRO deductions normally occur on the fifteenth of the following month, with working-day adjustments. Staff shortages or routine year-end work do not qualify for extensions. Specified first-return, IT failure, system-change, long medical-leave or restructuring cases may qualify with evidence and capped durations. Apply at least five working days before the filing deadline; a pending request is not approval. Check the approved extended filing date in the designated overview screen and confirm payment obligations separately.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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