HMRC have announced that from 1 November 2017 they will no longer be accepting forms CT600 where the attached accounts or tax computations are not in iXBRL format.

The use of the iXBRL format has been mandatory since 2011, so it is surprising that HMRC are still receiving a significant number of returns in the wrong format.

If the return is filed with attachments in the wrong format, the taxpayer will be asked to refile the CT600 and if this is not done by the deadline penalties will apply.

Other attachments (e.g. “white space” notes) should still be filed in pdf format.

Penalties: corporation tax

Penalties:late filing


Wouldn’t it be great and think how much TIME it would SAVE you if someone:

  • READ all the latest tax news, case decisions, new legislation and articles in tax and then summarised them for you?
  • Only alerted you to things that are RELEVANT to you?

How about if that someone also:

  • Updated those summaries in REAL TIME for you
  • ADDED examples, planning points, toolkits and calculators, and
  • Linked all that information together and also provided you with CPD?

Thousands of firms of accountants and advisers are already using www.rossmartin.co.uk as their primary TAX resource.

At a cost of just £1 per day, it’s a no brainer: FREE up your MIND and your TIME (and your wallet).

And...we run our Virtual Tax Partner support service, if you need assistance with a particular query or technical issue.