Ct Returns Format Accs

7/31/2019 Ct Returns Format Accs

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Company Tax Returns: format for accounts forming

part of an online returnOverview

From 1 April 2011, for accounting periods ending on or after 1 April 2010, CompanyTax Returns must be filed online. A Company Tax Return comprises the CT600 form(including any supplementary pages), accounts and computations, together with anyother supporting documentation. In all cases where a Company Tax Return is filedonline, the computations must be in Inline eXtensible Business Reporting Language(iXBRL) format.

For most companies and organisations, accounts forming part of the return must alsobe in iXBRL format, but there are exceptions. Where accounts are not filed in iXBRLformat, they must be filed as a PDF attachment.

The following table provides more information for particular types of companies andorganisations.

Type of company/organisation Accounts preparedin accordance with

Format for accountssubmitted with CompanyTax Return

Any - exceptthose listedbelow

Companies Act - UK-InternationalFinancial

Reporting Standards(IFRS) or UKGenerally AcceptedAccountingPrinciples (UK-GAAP)

iXBRL (minimum tagginglist*)

Bank Companies Act - UK-IFRS or UK-GAAP -Banking Statementsof RecommendedPractice (SORPs)

iXBRL (minimum tagginglist* - for IFRS this includesthe Banking additionalmodule)

Extractive

companies(eg oil andgas)

Companies Act - UK-

IFRS or UK-GAAP -Oil and Gas SORP

iXBRL (minimum tagging

list* - for IFRS this includesthe Extractive Industriesadditional module)

Investmenttrust

Companies Act - UK-IFRS or UK-GAAP -ApprovedInvestment TrustCompanies SORP

iXBRL (minimum tagginglist* - for IFRS this includesthe Investment Fundsadditional module)

Companyincorporatedunder Companies

Act

Real estateinvestmenttrust

Companies Act -UK-IFRS


Financial statementsrequired under Corporation

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Format for accountssubmitted with CompanyTax ReturnTax Act 2010 S527(2)(e) inPDF

Insurance(general)

Companies Act - UK-IFRS or UK-GAAP -Association of BritishInsurers (ABI) SORP


Insurance(life)

Companies Act - UK-IFRS or UK-GAAP -ABI SORP


Financial ServicesAuthority Return wheresubmitted as part of the

return to be in PDFCharity Companies Act - UK-

GAAP - CharitySORP

iXBRL (minimum tagginglist* plus charitiesextension)Please note: There aretransitional arrangementsfor smaller charities thatcan use PDF format.

Tradingcompanyowned byCharity

Companies Act - UK-GAAP


Building society Building SocietiesAct 1986 - UK-IFRSor UK GAAP -Banking SORPs

iXBRL (minimum tagginglist* for IFRS this includesthe banking additionalmodule)

Friendly society Either Friendly andIndustrial ProvidentSocieties Act 1968or Friendly SocietiesAct 1992 - ABISORP


Credit Union Friendly & Industrial

& Provident Act 1968or Friendly SocietiesAct 1992

Any other provision


list*)

PDF but Comps in iXBRLCo-operative Friendly and

Industrial andProvident SocietiesAct 1968


AuthorisedInvestmentFunds, including

Open EndedInvestment

Financial ServicesAct - UK-IFRS orUK-GAAP - IMA

SORP

PDF or iXBRL (minimumtagging list*)

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http://www.hmrc.gov.uk/charities/guidance-notes/chapter6/partb.htmhttp://www.hmrc.gov.uk/charities/guidance-notes/chapter6/partb.htm


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Format for accountssubmitted with CompanyTax Return

prepared under UK-GAAP or UK-IFRS)

part of the return. Thecomputations must be in

iXBRL - Corporation Taxcomputational taxonomy)

Worldwide balance sheetand P&L to be included asa PDF file.

Trade union The Trade Unionand LabourRelations(Consolidation) Act1992

PDF or iXBRL (minimumtagging list)

Members club or

voluntaryassociation(unincorporated)

N/A PDF or iXBRL (minimum

tagging list*)

CommunityAmateur SportsClubs

N/A PDF or iXBRL (minimumtagging list*)

Otherunincorporatedclubs andsocieties

N/A PDF or iXBRL (minimumtagging list*)

Housing

Association (notincorporatedunder CompaniesAct)

Friendly and

Industrial andProvident Act 1968


list*)

SocietasEuropaea

Depending on country ofregistration, residence, UKbranch etc - follow aboveguidance as appropriate

Charity -incomingresources under

100,000(unincorporated)

Charities Act 2006(Receipts andpayments basis) -

Charities SORP

PDF or iXBRL (minimumtagging list* includingcharities extension)

Charity -incomingresources over100,000(unincorporated)

Charities Act 2006(accruals basis) -Charities SORP

PDF or iXBRL (minimumtagging list* includingcharities extension)

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*Minimum tagging list

The data items required to be XBRL tagged are those specified in the CorporationTax Online Technical Pack for Software Developers. You will find this on the HM

Revenue & Customs (HMRC) website (follow the link below).

This pack includes a minimum tagging list for the UK-GAAP, UK-IFRS andCorporation Tax computational taxonomies. The minimum tagging lists are subsetsof the list of tags in the full taxonomies. The minimum tagging lists include specifictaxonomy modules/extension taxonomy (for example - banking) which will beapplicable to certain businesses.Initially, HMRC will accept accounts and computations with data tagged using theappropriate tag within the relevant minimum tagging list, and where appropriate theadditional taxonomy module/extension taxonomy. The minimum tagging lists for UK-GAAP and UK-IFRS will be withdrawn - probably by 2013 - from when the fulltaxonomy will apply.

Corporation Tax Online technical pack for software developers

Corporation Tax commercial software options
http://www.hmrc.gov.uk/ebu/ct_techpack/index.htmhttp://www.hmrc.gov.uk/ebu/ct_techpack/index.htmhttp://www.hmrc.gov.uk/efiling/ctsoft_dev.htmhttp://www.hmrc.gov.uk/efiling/ctsoft_dev.htmhttp://www.hmrc.gov.uk/efiling/ctsoft_dev.htmhttp://www.hmrc.gov.uk/ebu/ct_techpack/index.htm

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Ct Returns Format Accs