On 23 July 2020, Gibraltar published the Income Tax (Return of Summary Statement on Form P8) Notice (No. 2) 2020, which provides that the deadline for employers to submit Form P8 (Employers Annual Declaration) is extended to 30 September 2020 for the year of assessment ended  30 June 2020. Previously the deadline had been extended to 31 August 2020 as a result of the COVID-19 pandemic.