The specifications below may change frequently. Please visit this page regularly and check for details of changes.
On this page:
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.
Additional guidance version 1.3 (PDF 66K)
Version date 18 November 2011. This guide 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.
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.
Corporation Tax RIM artefacts version 3.8 (ZIP 1.6MB)
Version date 9 August 2011
Currently in LTS, TPVS and Live.
CT non-form validation rules version 1.4 (PDF 62K)
Version date 12 May 2011
CT valid sample version 1.0
Version date 27 July 2009
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
CT test data version 1.2 (PDF 338K)
Version date 14 October 2009
CT error code guide version 1.0 (PDF 16K)
Version date 12 May 2011
XBRL FAQ (PDF 21K)
Version date 25 September 2009
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
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.
CT600 iXBRL cross document validations (PDF 13K)
Must read - Version
date 5 October 2010 extra validation performed by the service to verify
that data supplied in the CT600 matches that provided in the computations/accounts.
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.
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
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
