Criteria for companies required to file financial statements in iXBRL and exemptions. 
The statutory accounts filed along with the company tax returns need to be in iXBRL format if they are required to be prepared under any of the following legislation:
In addition, overseas companies resident in the UK must deliver the accounts required by a notice to deliver a return in iXBRL.
Also a company not resident in the UK, but carrying on a trade in the UK through a permanent establishment, branch or agency in the UK, must deliver any trading and profit and loss account and any balance sheet of the UK establishment, branch or agency required as part of its return in iXBRL format.
In other circumstances, accounts can be sent as either iXBRL or PDF files.
Yes,any UK limited company, or foreign company with a UK branch, must file its Company Tax Return accounts in iXBRL.
It depends on whether the company still has a live Corporation Tax obligation with HMRC ,many 'dormant' companies still need to file.
Charitable companies with a Corporation Tax obligation must file iXBRL accounts, alongside any separate Charity SORP reporting.
LLP filing requirements can differ from limited companies, check your LLP's specific Corporation Tax position, or ask FinTags to confirm what applies to you.
Yes, if the branch creates a UK Corporation Tax liability, the same iXBRL filing requirement applies.
Use FinTags' free trial or contact the team directly to confirm the requirement for your specific entity.
