From April 2011 all company tax returns must be filed online in a specified data format (known as Inline XBRL or iXBRL). This applies to returns for accounting periods that ended after 31 March 2010.
CT payments must also be made electronically from April 2011.
The changes will also affect other organisations that pay corporation tax, including clubs, societies, associations, co-operatives, charities and other unincorporated bodies.
Companies will be able to file online either through commercially available software or by using HMRC's own CT filing software, which is aimed at companies with less complex tax affairs. A range of commercial software is available and more will be developed in future.
For further information on software visit: www.hmrc.gov.uk/efiling/ctsoft_dev.htm.
To register for Corporation Tax online filing go to www.hmrc.gov.uk/ct and then click “Register for Corporation Tax Online”.
