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HMRC have published a beginners’ guide to filing corporation tax returns online.
It is aimed at taxpayers who plan to submit their company return (form CT600, accounts and computations) via the internet using the taxman's free software.
The information explains who should use the software and where to find it online. There are also details that the Revenue says are important and should be considered before making use of the department's software.
HMRC and Companies House provide a joint filing service that enables taxpayers to submit company accounts online to both organisations using the data entered on the accounts template provided in the online filing software.
The service can be used to submit full statutory accounts to the Revenue, and full statutory, abbreviated or dormant accounts to Companies House.
