Company Tax returns have to be filed using the iXBRL data standard using either HMRC's own software or third-party commercial software. Businesses that use third-party commercial software should refer to the HMRC list of recognised commercial software.
Online Corporation Tax filing is compulsory for company tax returns. HMRC does not make any specific recommendation or endorsement for any software companies nor does it provide any support for commercial software.
HMRC’s offers a free online service for filing your Company Tax returns. The service is designed for unrepresented limited companies, charities, community amateur sports clubs, members clubs or other unincorporated organisations and community interest companies with straight forward tax affairs.
The list of exceptions from using the free service has recently been updated and now includes the following:
- Accounts require an audit or have been audited
- Turnover is above £632,000 per year or charity turnover above £6.5 million per year
- Corporation tax is paid in instalments
- Company is part of a group
- Companies not registered in the UK
- Company is in liquidation or receivership
- Insurance companies (except independent insurance brokers)
- Investment companies
- Credit union companies
- Commercial property management companies
- The Corporation Tax accounting period for the return is covered by more than one set of statutory accounts
- Where a claim for a repayment of a loan to a participator is made more than 9 months after the end of the accounting period.