Concessions made for Corporation Tax

Suspension of surcharge for late iXBRL financial statements


The late filing surcharge will apply as normal to iXBRL financial statements filed for accounting periods ending July 2020 onwards.

The application of a surcharge for late iXBRL is suspended until 30 June 2021.

This applied to financial statements for accounting periods ending March 2019 to June 2020. These financial statements were due by 23 March 2020 and up to 23 June 2021.

Next: Close company surcharges