Business tax – guidance

Company Tax returns: format for accounts forming part of an online return

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


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.