Who needs to file?
For corporation tax filings made on or after 1 April 2011 with HMRC, that relate to a financial year ending after 31 March 2010, all limited companies incorporated under the Companies Act 2006, as well as certain charities and other unincorporated bodies that make a taxable profit, must file their CT600 form, their tax computations and their accounts online in Inline XBRL. For more information about who has to file, see http://www.hmrc.gov.uk/ct/getting-started/intro.htm#1.
