This page contains links to detailed guidance on HM Revenue & Customs (HMRC) Corporation Tax online filing and electronic payment requirement.
On this page:
Statutory Instrument 2003/282 - Electronic Communications (Opens new window) Legislation to authorise and regulate online filing of returns and electronic payment and repayment of tax
Statutory Instrument 2009/3218 - Corporation Tax (Opens new window) Legislative amendment to require companies to submit Company Tax Returns online, with accounts and computations in iXBRL format, and pay Corporation Tax electronically
Statutory Instrument 2010/2942 - The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010 (Opens new window) Legislative amendment to SI 2003/282 creating further exceptions to the obligation to file a Company Tax Return electronically
HMRC Directions under SI 2003/282 (PDF 32K) HMRC directions that apply from 4 January 2011 on approved methods and form of electronic communications for sending Corporation Tax information online and paying electronically
HMRC Directions under SI 2003/282 (PDF 32K) (Opens new window) HMRC directions that apply until 3 January 2011 can be found on the National Archive site
HMRC regulations under SI 2004/2502 (Opens new window) Legislation to require companies to give notice of coming within charge to Corporation Tax
S55 Finance Act 2004 (Opens new window) What information companies must supply to HMRC when they come within charge to Corporation Tax
Corporation Tax: what new companies must tell HMRC and when HMRC guidance on information companies must supply to HMRC when they come within charge to Corporation Tax
Company Tax Returns: format for accounts forming part of an online return (PDF 33K) Who must submit accounts in iXBRL format and who can choose to submit them as a PDF
Company accounts HM Revenue & Customs require with a Company Tax Return (PDF 32K) Guidance on what company accounts must be submitted as part of a Company Tax Return
When, how and what to tag in iXBRL format (PDF 133K) Detailed guidance on iXBRL data tagging and taxonomies with practical examples
Filing Company
Tax Returns online: the XBRL tagging requirement (PDF 23K)
An HMRC statement explaining that from April 2013 there will be no
major extension to the list of specified information which must have
an XBRL tag.
XBRL guide for UK businesses (PDF 72K) An introductory guide to iXBRL including the standard form of iXBRL-tagged presentation of business reports
XBRL tagging - context entity identifiers (PDF 42K) All XBRL tags must include a context entity identifier: find out what a context entity identifier does and how to formulate one
XBRL UK Preparers and Developers Guide (Opens new window) A technical guide on the XBRL UK website that explains the main principles involved in creating financial reports in XBRL in the UK
Taxonomies are often best viewed using a suitable taxonomy viewer. If you enter 'taxonomy viewer' into an internet search engine you will find options to choose from.
Corporation Tax Online: internet service technical pack for software developers A pack including detailed information for software developers - also shows the various taxonomies for Common Data, accounts and computations
Minimum tagging requirements These documents provide the HMRC XBRL minimum tagging lists for the various taxonomies
Which Taxonomy and Taxonomy version to use Help to decide when you should use a particular version of a taxonomy
HMRC has provided a note summarising the outcome of the first two years since online filing became mandatory for virtually all Company Tax Returns, and gives advice on some key issues for the future.
Online filing of Company Tax Returns: two years on (PDF 31K)
HMRC advice for companies and organisations to help manage the transition to filing online and using iXBRL.
Mandatory online filing of Company Tax Returns: managing the transition (PDF 29K)
HMRC guidance and a form to help you make a 'reasonable excuse' claim in appropriate circumstances, if you are unable to submit your online Company Tax Return on time after 1 April 2011.
How to make a Corporation Tax 'reasonable excuse' filing claim
Corporation Tax: mandatory online filing and the end of a company's life (PDF
36K)
HMRC's approach to mandatory online filing at the end of a company's
life
Answers to agents' commonly asked questions
Corporation Tax Online - available, tested software and online forms
