COM60040 - CT online services: CT online services overview: CT online filing
The new requirements
From 1 April 2011, companies have to file their company tax returns electronically for all APs ending on or after 1 April 2010 through HMRC CT Online Services on the Government Gateway (Word 27KB).
- The accounts and computations elements of such returns must be filed in iXBRL(Word 28kb) (an IT standard designed specifically for business financial reporting - not just tax filing)
- CT and CT-related payments made on or after 1 April 2011 must be made electronically (see COM60050)
- These requirements also apply to overseas companies resident in the UK, and any non-resident company trading in the UK through a permanent establishment.
Exemptions
- Companies that are run entirely by individuals who are practising members of a religious society or order whose beliefs are incompatible with the use of electronic communications are not required to file online.
- Insolvent companies within a formal administration or winding up procedure are excluded from the legal requirement to file online. (Solvent companies being wound up under a members' voluntary liquidation are not excluded from online filing.)
- Unincorporated charities, clubs and societies can choose to file their accounts in either iXBRL or Portable Document Format (PDF) but they must still file their return online and submit any computations in iXBRL format.
- Until HMRC is able to provide free software that is suitable for smaller charities, we will continue to accept accounts from them in PDF format.
HMRC has recognised that the accounting principles by which smaller charities prepare accounts mean that the accounts template included in the HMRC free software may not be suitable for them. A ‘smaller charity’ for the purposes of this arrangement is one where, together with any wholly owned subsidiaries (companies owned by the charity), the combined income does not exceed £6.5 million for the accounting period.
- Any computation forming part of a charity’s company tax return must be in iXBRL format. However where the CT600E (Charities and Community Amateur Sports Clubs) supplementary page of the return is completed and confirms
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- That all income and gains of the charity are exempt from tax, and
- That they have been or will be applied for charitable purposes no computation at all is required.
- The group accounts of group companies do not need to be XBRL-tagged.
- Where companies use an accounting standard which has a taxonomy (a classification system) that is not supported by CT Online Services (for example some overseas companies trading through a branch or agency in the UK), we will accept accounts in PDF format.
A company or agent must register with CT Online Services before they can file a return electronically.
From March 2003 companies and agents acting on behalf of companies registered for the CT Online Services have been able to deliver their return (and amended returns) using the internet.
An electronic filer may deliver a return using
- HMRC CT Online Services for
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- CT600, supplementary pages CT600A and CT600C for accounting periods ending on before 31/03/2004
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- CT600, supplementary pages CT600A, CT600C(parts 1 and 2 and only where the company is surrendering or claiming group relief for no more than 14 associated companies), and CT600J for accounting periods ending on or after 01/04/2004 but before 01/04/2008
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- CT600 and supplementary pages CT600A, CT600E and CT600J for accounting periods ending on or after 01/04/2008
- Proprietary third party software provided by a commercial company. They can deliver the CT600 and any of the required supplementary pages
An electronic return must include all of the following
- Form CT600
- All the accompanying supplementary pages
- The accounts and computations
- Any required elections
Original returns filed online are entered on the EFRL (E Filed Returns List), only if you need to take further action.
All amended returns that are filed online are entered on AEFL (Amended E-Filed List).
