Corporate return online filing

Step 1: Register your entity for online filing

To register your entity:

Select the link below and choose the option 'Corporate Tax Returns'
On our homepage, select 'Begin Registration' and 'Entity Registration'
You will be given a User ID and asked to create a password
An activation PIN will be posted to you within 10 days, once your registration has been processed

Online returns service registration instructions

Step 2: Activate your account

You will only need to enter your activation PIN once. To activate your account:

On our homepage, log on with the user ID you were given and the password you created
Enter the PIN you were sent and select 'Activate'
You are now logged in to the website securely

Step 3: File your corporate return

To complete your corporate return:

Login, select 'Your Services' and 'Access Service' and select 'Submit Return'
Complete your return, guidance is available at each section by pressing the 'i' button. You can also save your return and go back to it at a later date by pressing save
Once you have completed your return, there is an option to print under 'View Return Details'
Make sure you select 'Submit' once you have completed your return. When you get a lodgement reference that means we have received your return

File your corporate return

I have lost my login details

If you've lost your User ID, email Business Tax.

If you can't remember your password, there's a link on the homepage. Select forgotten your password and this will be reset. An email will be sent to the email address used when the company registered online.

Change user account details

To change the name, email address or password of your user account:

Log in using your User ID and password
Click on your user account name on the menu bar and select 'Your Account'

If you cannot log in to your account, please write to us confirming the new email address. Include your User ID and make sure it is signed by a person who is authorised to act on behalf of the entity (eg a director of a company, a company secretary, a member of the council of a foundation, an officer or committee member of an unincorporated body, association or co-operative). To speed this process up, email Business Tax a scanned copy of the letter.

Alternatively, you may wish to register the company again.

Help with filing your corporate return online

It is no longer possible to file your corporate return on paper. The corporate return must be filed online.

If you have difficulties using the online facility you may wish to consider appointing an agent.

If you are unable to use the online facility, you can make use of the online self service area available in Customer and Local Services by calling us on an available phone (next to each computer) by dialling 40300, option 3.

Unfortunately we are unable to offer the use of the online self service area at present due to Covid-19 restrictions.

Registration

You will need an email address to be able to register, and the registration process involves an activation pin being sent by post therefore this will take two trips.

Documents required

You may be required to upload your accounts to the return, currently you will be unable to do this at the online self service area, however we can show you how you can do this when you have an electronic copy of your accounts available.

Please bring all records required to complete the tax return with you, together with your user ID and knowledge of your password.

I've filed the return but made a mistake

You can't go back and edit the return if you've submitted it. Please write or email us with the amended details and this will be kept on file for reference.

Change of ownership

If there's a change of company ownership, you can either ask for the login details from the previous owner or register as a new user.

If you have the login details from the previous owner, you can change the name, email and password associated with that account by clicking on your user account name in the menu bar and then clicking on 'Your account'.

Corporate tax return deadline and fines

Companies

A company is required to deliver its return for the year of assessment by midnight on 31 December of the following year.

A company which fails to deliver the return by this deadline will be liable to a penalty of £300. Furthermore if the return is not delivered within 3 months after the deadline will also be liable to an additional penalty of £100 for each month that the return remains undelivered up to a maximum of 9 months.

Foundations, unincorporated bodies, associations and co-operatives

A foundation, unincorporated body, association or co-operative is required to deliver its return online for the year of assessment by midnight on 31 July of the following year.

A foundation, unincorporated body, association or co-operative which fails to deliver the return by this deadline will be liable to a penalty of £300. Furthermore if the return is not delivered within 3 months after the deadline will also be liable to an additional penalty of £50 for each month that the return remains undelivered up to a maximum of 9 months.

Appealing a late return penalty

If you receive a penalty notice you can appeal it in writing within 40 days of the notice date if:

a failure in the government computer system prevented you from submitting the return
a serious illness, disability or serious mental health condition has made you incapable of submitting your tax return
your entity is not required to submit a return

You must make your claim in writing and include:

your name (or your client's name if you're acting on behalf of someone else)
your authorised agent name, address and contact details (if acting on behalf of someone else)
your tax reference number
full details of why you submitted your online return late or why the penalty should not apply

If there was a failure in the government online system, provide the date you tried to file your return and include details (or a copy print out) of the IT system error message.

Each case will be considered on its own merits. You should still always submit your tax return as soon as you can.