Since November 2012, financial statements in iXBRL format have been accepted in ROS. Corporation tax and income tax filers have had the option of filing financial statements in an iXBRL format since then. iXBRL allows financial information to be communicated and presented in a format that may be recognized and read by both people and computers. Initially the filing of financial statements in iXBRL is optional but will be mandatory for all Corporation Tax payers commencing with taxpayers dealt with in the Large Cases Division from October 2013.
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