COM132010 - Returns / notices: return handling: attachments to online returns
General
The term ‘Attachments’ is used to identify all of those items which may accompany an online form CT600.
Included in this description are the
- Accounts
- Computations
- Covering letter
- Any elections required
- Any other item considered relevant by the company or agent
Supplementary pages are not classed as attachments, since they are an integral part of the online CT600 form itself.
Attachments must be submitted in PDF (Word 27KB) or XBRL (Extensible Business Reporting Language) (Word 28KB) format.
There are also restrictions on the size of the files which may be attached, as usually the larger the file, the slower the speed of transmission on the Internet.
Viewing attachments
All attachments are automatically related to the form CT600 which they accompany at the Government Gateway (Word 27KB), so to view an attachment, you follow the guidance in ‘Viewing an Original Online Return’ (COM132090) or ‘Viewing An Online Amended Return’ (COM132100).
To preserve the confidentiality of taxpayer information when using the ‘View E filed CT Returns’ functionality
- Any office can view an E filed CT600 return
But
- Only the owning office can view its attachments
For a list of forms relevant to this subject, see COM132011.
