| Overview |
Before submitting a Corporation Tax return to HMRC, BTCSoftware requires either an iXBRL accounts file to be attached, or a reason to be provided for why accounts are not being included. This article explains how to select a reason and proceed to submission.
| When Is This Required? |
You need to select a CT Options reason in the following circumstances:
- You are attaching PDF accounts rather than an iXBRL file.
- The accounts are not yet finalised but you need to submit the CT return.
- The company is dormant or has a valid reason for not filing accounts with the return.
- You are using a third-party accounts file and need to indicate how it is attached.
| How to Select a CT Options Reason |
- Open the CT return in BTCSoftware.
- From the left-hand navigation menu at the bottom of the screen, click CT Options.
- Under Reason for No Accounts, click the dropdown and select the most appropriate reason from the list.
- Click Save.
- You can now run Check and Generate iXBRL File and proceed to submit to HMRC.
| ✔ Tip: If you have attached a PDF using the Swap Mode / Attach Accounts method, select 'PDF Attached with explanation'. If you used the file attachment method, select 'Other — PDF Attached with explanation'. See Attaching PDF or Third-Party Accounts to a Corporation Tax Return for the full attachment guide. |
| Frequently Asked Questions |
Q: The Check and Generate iXBRL button is not working — is this related to CT Options?
A: If no accounts are linked and no CT Options reason has been selected, BTCSoftware may block the iXBRL generation. Select a reason in CT Options first, then try again.
Q: Which reason should I select if the company is dormant?
A: Select the option that corresponds to dormant or no accounting period from the CT Options dropdown. If no specific dormant option is visible, select the most appropriate available reason and add a note in the additional information box.