Which formats must you use to submit a club or small charity's returns through Corporation Tax
HMRC's Format for accounts forming part of an online Company Tax Return guidance explains which formats it permits for submission of Company Tax accounts and computations.
Summary of main points for clubs and small charities
- It's compulsory for companies to use the Inline eXtensible Business Reporting Language (iXBRL) data format to file accounts
- Unincorporated charities, clubs, and societies can file accounts in either iXBRL or PDF format, but any computations that are required must be submitted in iXBRL format.
You can find further guidance on the formats HMRC permit for smaller charities in chapter 6.9 of Charities: detailed guidance notes on how the tax system operates.