HMRC CT600 PDF Attachments of Accounts and Computations

PDF Attachments of Supporting documents or Accounts and Computations

HMRC require accounts and computations be sent in iXBRL format when submitting CT600 returns online. The software's two features for attaching and submitting iXBRL Accounts and Computations to HMRC are as explained in the 'Attachments' section of the user guide and on the software's Features web page.

Software does not convert data from Microsoft Word, Microsoft Excel, PDF or any other third party software.

If you are attaching a 3rd Party's iXBRL file for Accounts and Computations, it must be in a format that is acceptable by HMRC. HTML file is the most common file type.

The acceptable file formats (file extensions) for an iXBRL document are:
.html
.htm
.xhtml
.xml

If returns are submitted with accounts and computation in PDF format, these will get rejected by HMRC, unless your organisation has been given special dispensation by HMRC - please check this with HMRC.

Further information is provided on the news article ' Submission of accounts and tax computations in iXBRL format - PDF not permitted '.

The software does allow you to attach PDF files for other supporting documents you may want to send to HMRC but not accounts and computations. Attachments must be in valid Portable Document Format (PDF) acceptable by HMRC.

Details are provided in the 'Accounts and Computations attachments' - 'Attaching Accounts and Computations PDF files' section of the user guide and software Help files.

If HMRC have allowed you (or asked you) to submit PDF files for Accounts and Computations instead of their usual requirements of submitting these documents in iXBRL format, you can follow the suggestions below.

Important: Only use this method if you have been permitted by HMRC to submit PDF files.

To attach PDF files for accounts and computations follow this step-by-step guide:

In 'Attachments' - 'Accounts and computations' screen

  1. Accounts section:
    1. Ensure you have ticked one of the options for 'I attach accounts' (as appropriate)
    2. In dropdown for 'If you are not attaching accounts say why not' select 'PDF accounts attached with explanation'

  2. Computations section:
    1. Do not tick any of the options for 'I attach computations'
    2. In dropdown for 'If you are not attaching computations say why not' select 'Other - PDF attached with explanation'
    3. Click 'Next' to proceed to 'Attachments' screen which gives an option to attach files.

      Where there are any messages displayed by the software, take the appropriate actions as suggested by those messages.

    In the 'Attachments' screen, click the 'Attach' button.

  3. For accounts:
    1. Enter a description (e.g. Accounts) (As explained in the user guide)
    2. 'Attachment type' field select 'Required company accounts'
    3. In 'Select File' field (follow instructions as provided in the user guide)

  4. For computations:
    1. Enter a description (e.g. Computations)
    2. 'Attachment type' field select 'Other type of attachments'
    3. In 'Select File' field (follow instructions as provided in the user guide)

  5. Click 'Finish' and attempt submission.



Disclaimer: We cannot advise on how you should complete your tax returns or how the taxes are calculated. Information provided here is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult the HMRC Online Services Helpdesk on 0300 200 3600 or a professional tax advisor.


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