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Get ready for online-only filing of Company Tax Returns

There are important changes coming to the online filing of Company Tax Returns and payment of Corporation Tax. These are as a result of Lord Carter's review of HM Revenue & Customs (HMRC) online services.

This guide explains how the changes will affect the way in which you:

  • file your Company Tax Return
  • pay your Corporation Tax
  • use your accounting software and the data format you need to supply
  • meet the deadlines that have been set to make these changes

On this page:

Summary of changes to filing your Company Tax Return

There are a number of changes being introduced over the next three years. By 2011:

  • you'll have to submit your Company Tax Returns online, using a specific data format software called Extensible Business Reporting Language (XBRL)
  • you'll have to pay your Corporation Tax electronically (for example by using BACS)
  • you'll be able to file your company accounts and Company Tax Returns together
  • the length of time we can open an enquiry into your Company Tax Return may be reduced because it will be tied to the date we receive your return rather than the latest date we should receive it

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Prepare your software

At the moment you can use our current online services, attaching accounts, computations and other supporting documents in PDF format. If the software you use can send data in XBRL format, you can also use this.

However, for returns due after 31 March 2011, all returns must be filed using XBRL only.

This format is a new standard designed specifically for business financial reporting - not just tax filing. You'll be able to submit this data directly from your own software to our systems.

You'll need to make sure your software will be able to file your Company Tax Returns using the XBRL format by April 2011.

While the change is some way away, it's a good idea to consider whether your software will be able to handle the new data format, particularly if you are thinking of investing in new software in the near future.

We work closely with software developers and test software to ensure it's compatible.

Corporation Tax Online - software successfully tested

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Pay your Corporation Tax electronically

From April 2011, you'll have to pay your Corporation Tax electronically. Electronic payments are efficient and more secure than payment by post. You can pay electronically by:

  • BACS Direct Credit
  • Internet or telephone banking services
  • CHAPS

You can also pay by other methods, such as cheques by post or Bank Giro at the Post Office®. Remember that, at the moment, you can't pay your Corporation Tax by debit card through the BillPay service.

How to pay Corporation Tax

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File your Company Tax Return with your annual accounts

By 2011, you should be able to file joint annual accounts and Company Tax Returns, making one submission to cover both. This will save you time as you'll be able to provide the same information to two different government departments at the same time. Filing joint accounts will be an optional service and you'll be able to continue to file separately if you prefer.

The dates by which you must file your Company Tax Returns to HMRC and your annual accounts to Companies House will remain unchanged.

We are working closely with Companies House, our IT partners and other service providers to explore the options for delivering this facility. When the launch dates are finalised, HMRC will clearly publicise them.

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Changes to the Company Tax Return 'enquiry window'

We are making changes to the length of time that an enquiry can be opened into your Company Tax Return. This is known as the 'enquiry window'.

For accounting periods that finish after 31 March 2008, the enquiry window will run for one year from the date you file your Company Tax Return, rather than from the statutory filing date (which is normally 12 months after the end of the accounting period).

For example, if you file your return for the accounting period ending 31 March 2008 to HMRC on 1 May 2008, the enquiry window will run until 30 April 2009 (12 months after the date HMRC received your Company Tax Return). This means that we will not open an enquiry into your Company Tax Return after 30 April 2009.

Before we made these changes the enquiry window would have stayed open until 31 March 2010 (12 months after the statutory filing date of 1 April 2009). This means that if you file your Company Tax Return earlier you will have certainty sooner.

Read about the changes to the Company Tax return enquiry window

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Benefits of filing online

Filing your Company Tax Return online is quick and secure. It means:

  • the system will calculate your tax liability for you
  • you can view your tax liabilities and payments online at any time
  • once you've registered, you can file your return right up to the last day that it's due
  • when the return is filed you get immediate confirmation of receipt

Corporation Tax online filing - the benefits

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Get help with online filing

If you want more help with online filing, there's plenty available on our website.

Get more information about how to file online

Register and enrol for our Corporation Tax online service

Get support and advice from our Online Services Helpdesk

Get more information about Corporation Tax

The Corporation Tax section of our website offers support and advice on all issues related to your Company Tax Returns and Corporation Tax payments.

Check our Corporation Tax pages for regularly updated guidance

Use our table of Corporation Tax rates and allowances

Check the rates of interest for Corporation Tax

Use our marginal rate relief calculator

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