Collection

Corporation Tax online filing and electronic payment

Find guidance on Company Tax Return online filing and electronic communications.

• From: HM Revenue & Customs
• Published: 20 October 2013

Company accounts

• Company Tax returns: accounts HM Revenue and Customs require
  • 30 June 2010
  • Guidance
• Format for accounts forming part of an online Company Tax Return
  • 25 May 2022
  • Guidance

Legislation and directions

• HMRC directions under SI 2003/282
  • 20 December 2010
  • Guidance

Online filing for companies that are winding up

• Filing online for Corporation Tax at the end of a company's life
  • 1 April 2026
  • Guidance

Online filing of Company Tax Returns

• Company Tax returns: online filing 2 years on
  • 15 May 2013
  • Guidance

Taxonomies

• Company Tax Return taxonomies accepted by HMRC
  • 17 April 2026
  • Guidance

XBRL tagging

• XBRL guide for businesses
  • 1 April 2026
  • Guidance
• XBRL tagging: context entity identifiers
  • 19 April 2017
  • Guidance
• XBRL tagging requirement: filing Company Tax returns online
  • 31 May 2012
  • Guidance
• XBRL tagging: when, what and how to tag
  • 20 February 2020
  • Guidance