From 1 April, corporation tax returns are required to be filed online using iXBRL. As part of HMRC's transitional guidance and updates in relation to this change, guidance and a form has now been made available which can be used to make a ‘reasonable excuse’ claim in appropriate circumstances, if an agent or taxpayer is unable to submit an online Company Tax Return on time using iXBRL from 1 April 2011. For information on how to make a reasonable excuse claim go to http://www.hmrc.gov.uk/online/excuse-missed-deadline.htm

HMRC's transitional guidance also indicates that they are aware that agents and businesses are experiencing difficulties with software providers and the advice is to contact HMRC as early as possible to discuss if late delivery of software is an issue.

HMRC have established a specialist team to deal with these queries who can be contacted by emailing Marketing.online@hmrc.gsi.gov.uk. When messaging to this address, readers are advised to provide brief details setting out the problem together with a name and contact number for HMRC to get in touch and agree the action to be taken.

HMRC advise that the recommended action will vary depending on factors such as the potential length of the delay. For example, HMRC may suggest using the HMRC free product if that is applicable, or agree to submission with minimal tagging, submission in alternative format, or delayed submission. HMRC stressed that they will not enforce any late submission penalties where late software delivery or other IT issues have caused the delay, and they have agreed to late submission. So where you are experiencing IT issues or delayed software it will be crucial to get in touch early.

Chartered Accountants Ireland Tax department is becoming aware that our members are no different in experiencing problems with iXBRL software providers and as a result we recommend contact is made with HMRC, as previously recommended, as soon as possible.

In order to make appropriate representations on behalf of members, we would be grateful if any issues arising could also be brought to our attention so that common issues experienced can be suitably raised with HMRC on your behalf.