Introduction of Compulsory Online Filing for Corporate Taxpayers
Corporate taxpayer income tax returns for accounting periods ending on or after 5 April 2015 must be filed online.
The statutory basis for compulsory online filing and specific exemptions are included within the legislation, which can be found in Statutory Document 2015/16 - Income_Tax_(Corporate_Taxpayers)_(Temporary_Taxation)_Order_2015.
Full details of how to complete the income tax return online can be found in the following two guides – Guidance_Note_52 (Accounting periods up to 31/12/2019) or Guidance Note 58 (Accounting periods after 31/12/2019).
A consultation exercise was undertaken prior to the implementation of this legislation and the relevant documentation is available.