iXBRL links

This page includes links to

the legislation, including Statutory Instruments, and the directions relating to the introduction of iXBRL; and
guidance on HMRC and other websites on iXBRL

1. Links to the legislation and directions

Statutory Instrument 2003/282 - Electronic Communications
To authorise and regulate online filing of returns and electronic payments and repayment of tax

Statutory Instrument 2009/3218 - Corporation Tax
Amendment to require companies to submit Company Tax Returns online, with accounts and computations in iXBRL format, and pay Corporation Tax electronically

Statutory Instrument 2010/2942 - The Income and Corporation Taxes (Electronic communications) (Amendment) Regulations 2010
Amendment to SI 2003/282 creating further exceptions to the obligation to file a Company Tax Return electronically

HMRC Directions under SI 2003/282
HMRC directions that apply until 3 January 2011 on approved methods and form of electronic communications for sending Corporation Tax information online and paying electronically

HMRC Directions under SI 2003/282
HMRC directions that apply from 4 January 2011 on approved methods and form of electronic communications for sending Corporation Tax information online and paying electronically

2. Links to additional guidance and information

HMRC - Main landing page for CT online filing and electronic payment

HMRC Amending CT returns

HMRC Answers to commonly asked questions about CT online filing any payment

HMRC Context entity identifiers in iXBRL tagging (for those preparing iXBRL documents using conversion tools, manual mapping or tagging and developers).

HMRC Format to be used for different types of company accounts forming part of an online return - PDF or iXBRL

HMRC Guidance on switching to online filing

HMRC Company accounts that HMRC require as part of a Company Tax Return

HMRC CT reasonable excuse guidance

HMRC's CT online filing software - who can use it

HMRC's CT online filing software - a beginner's guide

HMRC CT online demonstrator - for filing returns, viewing your account and changing contact details

HMRC Find your CT office

HMRC Format for your accounts - PDF or iXBRL

HMRC Guidance on changing 'trust' settings to use Adobe online

HMRC Help to file your Company Tax Return online

HMRC How to tag, when to tag and what to tag, with links to taxonomies