Completing the accounts template - Introduction
For accounting periods starting on or after 6 April 2008, you can use the accounts template to submit your full statutory accounts to HM Revenue & Customs (HMRC) as part of your Company Tax Return and full statutory, abbreviated or dormant accounts to Companies House.
You can also print out a copy of these accounts so that you can check and approve them before submitting them online to HMRC (along with form CT600 and any computations) and/or Companies House.
Please note: If after selecting the option to submit your accounts to Companies House you decide to submit to HMRC only, you’ll still be able to use the accounts service to submit your accounts to Companies House at a later date. However this option won’t be available if you didn’t initially choose to submit to Companies House and have already submitted to HMRC.
If you choose not to use HMRC's accounts template, then you must attach your accounts in iXBRL (inline eXtensible Business Reporting Language) or PDF format. For accounting periods ending after 31 March 2010, your tax computations and - with very few exceptions - the accounts that form part of your Company Tax Return, must be submitted in iXBRL.
More on the format of online file attachments
But the HMRC template is not suitable for all companies. Follow the 'Access sample accounts' link on the accounts information page to find what information can be included on the template and check if the service is suitable for you.
The template is not suitable for companies who are required to have an audit or those that need to prepare group accounts or accounts for a company that is a member of a group. You also won't be able to use the template if your client's accounts include any of the following entries:
- turnover over £6.5 million
- cash flow statements
- foreign income and currency transactions
- prior year adjustments
- profit or loss on disposal of fixed assets of a material nature
