Guidance

Format for accounts forming part of an online Company Tax Return

Who must submit accounts in Inline eXtensible Business Reporting Language (iXBRL) format and who can choose to submit them as a PDF.

Documents

Format for accounts forming part of an online Company Tax Return

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

For most companies and organisations, accounts forming part of the return must be in iXBRL format, but there are exceptions. Where accounts are not filed in iXBRL format, they must be filed as a PDF attachment.

Published 3 March 2012
Last updated 25 May 2022 + show all updates
  1. The information about the accounting format non resident companies need to use when submitting company tax returns has been updated.

  2. First published.