Creating submissions
When you are ready to send the Tax Return and accompanying documents to HMRC, click on the Online Filing option on the Ribbon bar and a new tab will open.
Click on New submission in the task bar on the left hand panel.
Note: If you have a period of account containing multiple accounting periods, you will need to do a separate submission for each accounting period eg a period from 1 January 2019 to 31 March 2020 will show two returns due for submission on this screen on the left hand side, usually 1 January 2019 to 31 December 2019 and 1 January 2020 to 31 March 2020.
Attaching accounts to the submission
If the accounts file has been tagged using CCH Review & Tag and the Attach to CT Return option used to send the Accounts automatically into Corporation Tax then the iXBRL accounts file will be retrieved and attached to the online filing submission when you click on Pre validate of the submission.
Attach a set of iXBRL or PDF accounts by clicking on Add (in the Attachments section) and then choose Accounts.
Browse to the location of the accounts (HTML or PDF). Note: A PDF set of accounts can only be attached if the company is permitted to do so. This applies to such companies as Clubs and Associations. select the PDF accounts attached with explanation in the Main Return Data data entry window.
Double click on the file or click on Open button.
If you wish to view the file that is attached click on the View button and choose Accounts.
If you wish to delete the file attached click on the Delete button and choose Accounts.
Attaching computations to the submission
The iXBRL computation is automatically generated and attached to the submission.
To attach an external or third party computation, tick the box called Attach third party computation located on the Main Return Data input screen.
Select Online filing from the ribbon
Select Add from the ribbon task bar and the Computation and browse to the computation
Attaching other documents
When attaching Other Attachments note that HMRC apply strict limits to the size of each document and also for the cumulative total size of all documents that are attached and submitted with the CT600 Tax Return.
To attach other supporting documents to the submission
Click on the Add button on the Ribbon bar and select Other. A maximum of 7 PDF files can be attached to a single submission.
If the Attachments are larger than the maximum size permitted then a validation message will appear and the document will be removed from the submission.
To view the attached files click on View and then Other.
To remove any or all of the attachments click on the Delete and then Other or All Other option.
You can proceed to pre validating the submission
HMRC size restriction
Please note that there is a HMRC restriction to the size of each attachment and the total size of the submission.
- Accounts, computations and other PDF documents cannot exceed 9mb each.
- The submission including all attachments cannot exceed 18mb.
If these limits are exceeded Corporation Tax will display a message and remove any documents.