Corporation Tax

The specifications below may change frequently. Please visit this page regularly and check for details of changes.

On this page:

Generic documents

Gateway document submission protocol version 3.1 (PDF 624K)
Version date 6 March 2008 all applications submitting Extensible Markup Language must comply with this protocol to communicate via the Government Gateway.

How to use the test service version 1.2 (PDF 36K)
Version date 30 April 2010.

HMRC IRmark technical pack
Technical specifications and examples of the generic IRmark.

Corporation Tax Online Service Guidance 1.5 (PDF 69K)
Version date 17 April 2012. This guidance aims to cover areas that are not included elsewhere within the CT tech pack. It has guidance relevant to several different areas of the Corporation Tax online service including but not limited to CT600, XBRL, iXBRL, Accounts, Computations, and the HM Revenue & Customs online application. It also includes calculation items which previously appeared in Appendix C.

Corporation Tax Online Service Validation Rules 1.5 (PDF 91K)
Version date 16 March 2012. This document attempts to bring together all the validations currently active in the CT service. It may be that other documents go into further detail about specific validations, however, at the very least they will be linked to from this document. The idea is that if the validation is not in, or linked to from this document; it is not in the online service.

Local Test Service

Local Test Service (LTS) and LTS Update Manager (LTSUM)
Use this tool to test your software against HM Revenue & Customs rules in your own environment. Note that it does not have the capability to check iXBRL.
Note that it does not have the capability to check iXBRL.

CT600 RIM Artefacts

Corporation Tax RIM artefacts version 3.8 (ZIP 1.6MB)
Version date 9 August 2011
Currently in LTS, TPVS and Live.

CT600 Valid XML Samples

CT600 valid sample - no attachments (XML 5K)
Version date 19 March 2012

CT600 valid sample – for inserting iXBRL accounts attachments (XML 6K)
Version date 19 March 2012

CT600 valid sample – for inserting iXBRL computations attachments (XML 6K)
Version date 19 March 2012

CT600 Appendices

Appendix A - rates of tax version 1.9 (PDF 56K)
Version date 26 May 2011

Appendix B - MRR validation version 5.3 (PDF 104K)
Version date 2 May 2011

Appendix C - AIA version 2.1 (PDF 59K)
Version date 5 May 2011

XBRL Generic

XBRL UK technical guidance (Opens new window)
Link to XBRL UK which authors the UK GAAP and UK IFRS taxonomies providing extensive information on XBRL and its use for financial reporting in the UK

XBRL UK Preparers and Developers Guide (PDF 527K)
Must read - XBRL UK Preparers and Developers guide

XBRL UK Detailed Tagging Information Document (PDF 243K)
Must read - XBRL UK Detailed Tagging Information document

Schema reference mapping document (PDF 21K)
Must read - Version date 2 November 2011 this document contains the mappings you will need to use in your iXBRL instances for the various taxonomies that HM Revenue and Customs supports.

XBRL tagging - content entity identifiers (PDF 42K)
Version date 3 August 2010 contains details of the varying context identifiers that should be used for the different company scenarios for example building societies, charities.

HMRC inline XBRL style guide (PDF 316K)
Must read - Version date 6 April 2011 the guidance in this document must be adhered to in order for software to gain HM Revenue & Customs (HMRC) recognition.

Joint filing validation checks (PDF 49K)
Must read - Version date 8 September 2011 extra validation that will be present in the live service from October 2010.

Generic dimensions validation (XLS 23K)
Must read - Version date 19 Aug 2010 a further breakdown of the extra dimension validation done as part of validation rule number 15 in the above Joint Filing Validation Checks document.

Minimum tagging requirements
Version date 30 Sept 2011 links to the minimum tagging sets for the various taxonomies.

How to gain iXBRL recognition (PDF25K)
Must read - Version date 2 December 2010 developers must read this document and provide the information requested before they start the recognition process.

Computations

ct- comp-taxonomy-2008-10-07 (ZIP 500K)
Version date 7 October 2008

ct- comp-taxonomy-2009-07-03 (ZIP 507K)
Version date 3 July 2009

ct- comp-taxonomy-2010-06-15 (ZIP 505K)
Version date 15 June 2010

ct-comp-taxonomy-2011-07-15 (ZIP 634K)
Version date 15 July 2011

Valid XML with computation (ZIP 5K)
Version date 4 November 2009

Computation 'How to do it' samples (ZIP 12K)
Version date 20 August 2010

Computation scenarios (XBRL) (ZIP 7K)
Version date 9 August 2010

Accounts

UK GAAP 2009-09-01 (includes common data taxonomy) (ZIP 1.5MB) (Opens new window)
Taxonomy files updated with minor additions to HM Revenue Customs minimum tagging list. For more info, see taxonomy changes file in the release zip.
Version date 31 December 2010

UK IFRS taxonomy (ZIP 2.8MB) (Opens new window)
Taxonomy files updated with minor additions to HM Revenue Customs minimum tagging list. For more info, see taxonomy changes file in the release zip.
Version date 31 July 2010

UK Charities 2009-09-01 (ZIP 1.5MB) (Opens new window)
Taxonomy files updated with minor additions to HM Revenue Customs minimum tagging list. For more info, see taxonomy changes file in the release zip.
Version date 31 December 2010

UK IFRS 'how to do it' samples (ZIP 180K)
Version date 20 December 2010

UK GAAP 'how to do it' samples (ZIP 80K)
Version date 20 August 2010

Valid XML with accounts (ZIP 19K)
Version date 9 August 2010

See also