Online filing exemptionsApril 19, 2011 Small charities, clubs or societies who are required to submit a Corporation Tax return can continue to submit their accounts to HMRC in PDF format after 31 March 2011. The tax computation and the tax return must be submitted in iXBRL format, although where no income or gains are subject to corporation tax, no tax computation is required. All companies that are subsidiaries of charities must submit both their tax computation and their accounts in iXBRL format from 1 April 2011. Exemptions for clubs, societies and charities http://www.hmrc.gov.uk/charities/guidance-notes/chapter6/partb.htm#69 |
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