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Regulations for compulsory web filing published
HMRC have published regulations for compulsory online filing of company tax returns and electronic payment of corporation tax.
These amend the Income and Corporation Taxes (Electronic Communications) Regulations (SI 2003/282, amended by SI 2005/3338).
The amendments will provide new compulsory rules for online filing of company tax returns using the XBRL standard for all returns delivered after 31 March 2011 (for accounting periods ending after 31 March 2010), and electronic payment of all corporation tax liabilities after 31 March 2011.
Comments on these regulations should be emailed by 31 July 2009 to Steve Coad, or posted to him at HMRC, K104, Kelsall House, Stafford House, Stafford Court, Telford, Shropshire TF3 3BD.
