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Submission of accounts and tax computations in iXBRL format - PDF not permitted.

When submitting CT600 returns, HMRC requires accounts and tax computations attachments files to be in iXBRL (Inline XBRL) format only. HMRC will reject returns that include accounts and computations in PDF format.

Brief information about the options for including iXBRL accounts and computation are provided on CT600 features web page.

Andica CT600 software is not an accounts production there are several final account production software in the market that can be used to prepare accounts and computations that are


Back in August 2009, HMRC issued a direct mailing to all unrepresented Companies and CT Agents to explain about the important changes to the way in which the company tax return were to be filed from April 2011. HMRC subsequently followed that up with further mailings.

Since 1 April 2011, for accounting periods ending after 31 March 2010, most organisations were required by HMRC to file Company Tax Return online using iXBRL format for accounts and computations.

From 1 November 2017, HMRC will reject all CT returns where the attachments are not in the correct format. CT returns that include PDF accounts and computations for a company/organisation that is required to submit them in iXBRL (XML/XBRL) format will be rejected, unless the Directions under SI 2003/282 allow otherwise or a dispensation by HMRC has been granted to that organisation.

When submitting online, the return itself will be accepted at the Gateway, but will then be rejected and unlogged by HMRC processing staff. HMRC will ask the Company, Organisation or their Agent to re-file them in iXBRL format. If a return is not re-filed by the normal filing date, a late filing penalty may arise.

HMRC are advising customers not to include duplicate information in PDF that is already in iXBRL documents. However it is important that where customers have additional information you need to send them, for example a loss carry-back claim, you continue to send these to HMRC as a PDF attachment.

For more information on using XBRL and the correct format to use please visit the GOV.UK pages:

»  Corporation Tax online filing and electronic payment

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

»  Company Tax returns: accounts HM Revenue and Customs require

Disclaimer: We cannot advise on how you should complete your tax returns or how the taxes are calculated. Information provided here is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult the HMRC or a professional advisor.