Changes to Corporation Tax

On 6 January 2011, Her Majesty’s Revenue & Customs announced that imminent changes to Corporation Tax (CT) will require all company tax returns sent in from April 2011 to be filed online, for accounting periods ending after 31 March 2010, in a specified data format (known as Inline XBRL or iXBRL).

CT payments must also be made electronically from April 2011. As well as limited companies, the changes will affect any other organisation that pays corporation tax, including clubs, societies, co-operatives, associations, charities and other unincorporated bodies.

Companies will be able to file online either through commercially available software or by using HMRC’s own CT filing software, which is aimed at companies with less complex tax affairs.

 

 

Geoff Kew

Published on 07/01/2011

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