Reminder: Corporation Tax filing deadline and iXBRL returns

Sep 03, 2018

As we approach the deadline for filing corporation tax returns for companies with a year ended 31 December 2017, just a reminder for those companies obliged to file their financial statements in iXBRL, 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 on time, the corporation tax return is deemed to have been filed late and a surcharge may be imposed, a restriction of group loss relief could apply and tax clearance could be affected. 

Further information on iXBRL filings and important information on taxonomies is available on our iXBRL webcentre.