HMRC has published Agent Update 62. Extracts follow but for details see here.

Corporation tax returns

From 1 November, HMRC will reject all corporation tax returns with accounts or tax computations that are not in inline extensible business reporting language (iXBRL) unless the directions under SI 2003/282 allow otherwise or a dispensation has been granted. The taxpayer will have to re-file them in iXBRL.

HMRC reminds taxpayers that only additional information, such as a loss carry-back claim, should be sent as a pdf attachment. A covering letter is not required.

It has been mandatory to file …