From 1 April 2011 company tax returns and accounts for accounting periods ending after 31 March 2010 must be filed online using the iXBRL format. HMRC have published revised guidance on IXBRL tagging, which covers:
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when to tag;
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what to tag; and
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how to tag.
The guidance, which is available on the HMRC website, also contains a number of practical examples.
HMRC have also updated their list of commercial software that is compatible with the new corporation tax online service. The list is available on the HMRC website.