Filing Accounts with HMRC

A UK Corporation Tax Return for a small limited company (preparing Companies Act or IAS individual accounts) includes form CT600, the accounts and the tax computation together with any accompanying information as required. This must be submitted to HMRC electronically. The accounts forming part of the return must be in iXBRL format.

iXBRL tagging of UK statutory financial statements has been required for tax purposes since 2011. It has been mandatory for organisations since accounting periods ending after 31 March 2010 and filing their tax return after 31 March 2011.

If the company chooses to file abbreviated accounts at Companies House, the full statutory accounts must be filed as part of the tax return.

A dormant company will not have to deliver a return unless it is sent a statutory notice to do so. In most cases, if HMRC has been notified that a company is dormant, no notice to deliver a return will be issued.

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