 Corporation tax - filing online
From 1 April 2011, company tax returns for accounting periods ending after 31 March 2010 must be filed online. Additionally, accounts and computations must be filed in a standardised format known as iXBRL. This requires the tagging of thousands of pieces of data. Companies must also pay all corporation tax and related payments electronically from 1 April 2011.
If a company is not considered to be resident in the UK but is still carrying out a trade in the UK through a permanent establishment, or through a branch or agency, it must submit the accounts and computations relating to the company's UK activities in iXBRL format. See http://digbig.com/5bcaks.
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