Corporation tax – online filing exceptions
Regulations have been introduced to provide a number of exceptions from the specific requirement that company tax returns must be delivered electronically after 31 March 2011.
The regulations create exceptions for companies in a creditors’ voluntary winding up, in provisional liquidation, that have a company voluntary arrangement in place, or that have a compromise or arrangement in place and for those limited liability partnerships that must deliver company tax returns.
The regulations also confirm the existing exceptions (for winding-up orders, administrations and administrative receiverships, and where such use is incompatible with religious beliefs) and extend the new exceptions to corresponding circumstances governed by the law of places outside the United Kingdom.