Company Tax returns have to be filed using the iXBRL data standard using either HMRC’s own software or third-party commercial software. Businesses that use third-party commercial software should refer to the HMRC list of recognised commercial software.
Online corporation tax filing is compulsory for company tax returns. HMRC does not make any specific recommendation or endorsement for any software companies nor does it provide any support for commercial software.
HMRC’s offers a free online service for filing your Company Tax returns. The service is designed for unrepresented limited companies, charities, community amateur sports clubs, members clubs or other unincorporated organisations and community interest companies with straight forward tax affairs.
The list of exceptions from using the free service has recently been updated and now includes the following: