uses cookies to make the site simpler. Find out more about cookies

Online Filling

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 Guidance_Note_52. 

A consultation exercise was undertaken prior to the implementation of this legislation and the relevant documentation is available.

Did you find what you were looking for?
Back to top