As a reminder for those companies obliged to file their financial statements in iXBRL, the corporation tax return is deemed not to be filed until the iXBRL return has been filed.

iXBRL returns are due within three months of the corporate tax return filing deadline. However, refunds won’t be paid until the iXBRL financial statements are filed. If the iXBRL financial statements are not filed within three months of the corporate tax return filing deadline, the corporation tax return is deemed to have been filed late and a surcharge may be imposed and a restriction of group loss relief could apply.

Further information on iXBRL filings is available on our iXBRL webcentre.