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.