- Corporation Tax Online: the benefits and how to sign up
- Log in to Corporation Tax Online now
Corporation Tax Online: the benefits and how to sign up
From 1 April 2011, for any accounting period ending after 31 March 2010, you must file your Company Tax Return (including supporting documentation) online.
Filing your Company Tax Return online is convenient and secure. First you register with HM Revenue & Customs (HMRC) Online Services for Corporation Tax if you've not already done so. You then use either the HMRC Online Services product or HMRC-approved commercial software to file your return.
This guide explains how to set up your Corporation Tax Online account or how to add it to your online account if you're already registered for other HMRC Online Services, for example VAT.
You can also find out about other Corporation Tax services you can use online such as viewing your payment history, changing your company details, amending your return and appointing an agent.
From 1 April 2011, you must also pay your Corporation Tax for any accounting period electronically. This guide explains how.
On this page:
- Paying Corporation Tax electronically
- Filing a Company Tax Return online
- Advantages of filing your Company Tax Return online
- View and update your Corporation Tax Online account
- How to set up a Corporation Tax Online account - new users
- How to set up a Corporation Tax Online account - existing HMRC Online Services users
- Online Services Helpdesk
- Joint filing to HMRC and Companies House
- More useful links
Paying Corporation Tax electronically
From 1 April 2011, you must pay your Corporation Tax for any accounting period electronically.
Electronic payments are efficient and more secure than payment by post. You can pay electronically by:
- Direct Debit
- BACS Direct Credit, Internet or telephone banking services
- Debit card over the Internet, BillPay
- CHAPS
- Bank Giro
- at any participating Post Office
Filing a Company Tax Return online
Corporation Tax Online
From 1 April 2011, for any accounting period ending after 31 March 2010, you must file your Company Tax Return (including supporting documentation) online.
Small companies and organisations with straightforward Corporation Tax affairs may find online filing easier, quicker, convenient and more secure than filing a paper return by post.
Most small companies and organisations can use the free HMRC Corporation Tax Online Service to file a Company Tax Return. You may be able to use this if your company or organisation needs to file a Company Tax Return form (CT600), supporting documentation, and (if necessary) any of these supplementary pages:
- CT600A (Loans to participators by close companies)
- CT600C (Group and consortium) - parts one and two
- CT600J (Disclosure of tax avoidance schemes supplementary pages)
You can attach your other supporting documents in PDF format. If your software can send data in XBRL format, you can also use this.
If you use Corporation Tax Online, after answering some questions about your company or organisation, you see a customised return form that shows only those boxes that are relevant to your company or organisation.
You can also file your Company Tax Return over the Internet using HMRC-approved commercial software. This method is equally convenient and secure.
Completing and filing your Company Tax Return
See a demo of how to file your Company Tax Return using Corporation Tax Online
Find out more about HMRC-approved commercial Company Tax Return software
Prepare your software
From 1 April 2011, for any accounting period ending after 31 March 2010, all Company Tax Returns must be filed online with accompanying accounts and computations in XBRL format. This format is a new standard designed specifically for business financial reporting - not just tax filing. You'll be able to submit this data directly from your own software to HMRC's systems. You'll need to make sure your software will be able to file your returns using the XBRL format by April 2011.
While the change is some way away, it's a good idea to consider whether your software will be able to handle the new data format, particularly if you are thinking of investing in new software in the near future.
HMRC works closely with software developers and tests software to ensure it's compatible.
Find out more about HMRC-approved commercial Company Tax Return software
Advantages of filing your Company Tax Return online
There are many advantages to filing your Company Tax Return online. Online filing is easier, faster, more convenient and more secure.
Customised Company Tax Return
If you can use Corporation Tax Online, your online return form is customised for your company or organisation.
You first answer some 'guiding questions' about your company or organisation such as income and if you're claiming any capital allowances. You are then presented with your customised return.
You'll only fill in the boxes and items relevant to your company. If you answer these guiding questions correctly, you don't need to worry about which form to use or consider other boxes that may not apply to you. For example, you can claim tax credits aimed at small and medium enterprises (SMEs) without having to work through the full return form.
Automatic calculations
The online return form also features automatic calculations and checks. Automatic calculations leave less room for mistakes. This means that you'll be less likely to be penalised for missing filing deadlines or for filing an incorrect return.
On-screen help and information
When you file your Company Tax Return online, there's on-screen information to help you. You don't need to open a separate web page or refer to a separate electronic or hard copy document.
Work at your own pace securely
You can progress through the boxes and pages at your own pace. The system saves your work in progress automatically.
You can log off online services at any time and log in again later and resume where you left off. You can also go back and change something you've entered earlier.
Immediate filing and acknowledgment
Online filing means there are no postal delays or unnecessary processing queries to worry about. You'll know that your Company Tax Return has been successfully delivered because you immediately get:
- an on-screen acknowledgement
- an online submission reference number (commercial software only)
- an email to confirm this information
See a demo of how to file your Company Tax Return using Corporation Tax Online
Find out about what happens if you miss your Corporation Tax filing deadline
View and update your Corporation Tax Online account
You can do more with Corporation Tax Online than file your Company Tax Return. You can also check your Corporation Tax account (known to HMRC as 'view liabilities and payments'), change your company or organisation details and add, change or remove your authorised agent.
In addition, if you've filed your return using Corporation Tax Online, you can easily and securely amend a return you've already filed and change your accounting period.
Check your Corporation Tax payment account
You can view online how much Corporation Tax your company or organisation has paid, been repaid or still owes. You can also see a history of all Corporation Tax payments you've made or repayments made to you by HMRC.
How to view details of what you've paid and what you owe by accounting period - a demonstration
How to view your full Corporation Tax payment history - a demonstration
Log in to Corporation Tax Online
Change your company or organisation details
Limited companies
Limited companies can update the following details online:
- contact or communication postal address (but not your company's registered office)
- phone numbers - daytime, evening, mobile for your registered office and/or business, contact or communication address
- email for your contact/communication address or registered office
- fax number - for your registered office and/or business, contact or communication address
Organisations
Unincorporated organisations such as clubs or associations can update the following details online:
- organisation name
- organisation's address
- contact or communication address
- email for your contact or communication address
- phone numbers - daytime, evening, mobile for your contact or communication address
- fax number for your organisation's office and/or business or contact or communication address
Any online changes you make will normally be updated within 48 hours. (This may take slightly longer over a weekend or Bank Holiday.)
See a demonstration of how to change your company details using Corporation Tax Online
Log in to Corporation Tax Online
Add, change or remove your authorised agent
If you've appointed a tax adviser or an accountant to act as your authorised agent to deal with HMRC on your behalf for Corporation Tax matters, you can let HMRC know about any changes using Corporation Tax Online. You can add, change or remove your authorised agent online.
Find out more about adding, changing or removing an authorised agent online
Amend a Company Tax Return you've already filed
If you've filed your Company Tax Return using Corporation Tax Online, you can easily and securely amend a return you've already filed online.
On the 'Period of return' page, select the particular accounting period of the return you want to amend and click on 'amend your return'.
You can only make one amendment online for a particular return. Any further amendments must be made by paper.
If you've used commercial software to file your return please check
with your software provider to find out how to amend it.
All amendments must be made within the amendment time limit.
Find information about amending your return and amendment time limits
See a demonstration of how to amend your Company Tax Return online
Log in to Corporation Tax Online
Change your Corporation Tax accounting period
When you're filing your Company Tax Return using HMRC Online Services, you can change your Corporation Tax accounting period.
On the 'Period of return' page, select the particular accounting period you want to amend and click on 'change period'. Then follow the on-screen instructions.
See a demonstration of how to change your Corporation Tax accounting period
Log in to Corporation Tax Online
How to set up a Corporation Tax Online account - new users
If you are not already registered for other online HMRC or UK Government Gateway services - such as VAT or PAYE - you need to set up ('register for') an HMRC Online account. You then sign up for ('enrol in') Corporation Tax Online.
You need to set up your account at least seven days before you can complete and file your Company Tax Return or other Corporation Tax forms online.
Setting up an online account is a straightforward process. From the HMRC Online Services login page (using the link at the end of this section):
- click on 'Register' in the 'New user' section
- click on 'Organisation'
- select Corporation Tax from the list of services
- accept the terms and conditions for using HMRC Online Services
- enter your name and email address
- create your Online Services password
- make a note of your Online Services User ID displayed on screen
- enter your Corporation Tax reference number and either your registered office postcode or company number (companies) or communication address postcode (unincorporated organisations) - if you don't have a UK postcode, you must indicate the address is outside the UK
Within seven days, the following will be sent by first class post to the address held by HMRC:
- your Online Services User ID card
- a letter with an Activation Code (also known as Activation PIN) for Corporation Tax Online
Your Online Services User ID and password can also be used for other HMRC Online Services such as VAT or PAYE. They do not expire.
Your Activation Code is valid only for Corporation Tax Online. It will expire if you don't use it within 28 days of the date on the Activation Code letter.
How to use Corporation Tax Online for the first time
The first time you use Corporation Tax Online, you'll need to enter your Activation Code to open (activate) your Corporation Tax account.
Once your account is activated, you'll be able to log in directly from the HMRC login page by entering your User ID and password.
See a demonstration of how to sign up for HMRC Online Services
Set up an HMRC Online Services account
Log in to Corporation Tax Online
How to set up a Corporation Tax Online account - existing HMRC Online Services users
If you're already registered as a company or unincorporated body (both known to HMRC Online Services as 'organisation') for other HMRC Online Services - such as PAYE or VAT - you can easily add Corporation Tax to your existing account.
To do this, you log in to HMRC Online Services with your existing HMRC Online Services User ID and password. You then follow the 'enrol for service' link next to 'Corporation Tax'. There are simple on-screen instructions to guide you through the enrolment process.
Online Services Helpdesk
HMRC has an Online Services Helpdesk to help you with any queries about Corporation Tax Online.
Contact the HMRC Online Services Helpdesk
Joint filing to HMRC and Companies House
By 2011, you should be able to file joint annual accounts and Company Tax Returns, making one submission to cover both. This will save you time as you'll be able to provide the same information to two different government departments at the same time. Filing joint accounts will be an optional service and you'll be able to continue to file separately if you prefer.
The dates by which you must file your Company Tax Returns to HMRC and your annual accounts to Companies House will remain unchanged.
HMRC is working closely with Companies House, their IT partners and other service providers to explore the options for delivering this facility. When the launch dates are finalised, HMRC will publicise them clearly.
To find out the latest position, please read the joint statement from HMRC and Companies House which was published on 1 September 2009.
Go to the HMRC and Companies House joint statement
More useful links
Filing Company Tax Returns online - more information
Corporation Tax Online service issues
