Guidance

XBRL tagging requirement: filing Company Tax returns online

An HMRC statement explaining that from April 2013 there will be no major extension to the list of specified information which must have an XBRL tag.

Documents

Details

In his ‘Review of HM Revenue and Customs (HMRC) Online Services’ (March 2006), Lord Carter of Coles recommended that companies should be required to file their Company Tax Returns online using XBRL tagging in accounts and computations. The recommendation has been implemented with effect from 1 April 2011.

Published 31 May 2012