XBRL: Filing under the new accounting standards 19 May 2014 Andrew Hughes

Protective marking – Unclassified HMRC NL Standard | 05/08/2013 | 2 XBRL: Filing under the new accounting standards HMRC filing requirement unchanged Accounts required as part of company tax return HMRC require the accounts a company has prepared under the Companies Act Must be submitted online Accounts and computations must be in iXBRL

Protective marking – Unclassified HMRC NL Standard | 05/08/2013 | 3 XBRL: Filing under the new accounting standards New Accounts Taxonomy - Implementation TPVS - October 2014 Live - December 2014 Changes to: Joint filing validation rules Generic dimension validation New FRS DPL Taxonomy version (TPVS Feb15, live April 2015) Mandatory - April 2015 No MTL

Protective marking – Unclassified HMRC NL Standard | 05/08/2013 | 4 XBRL: Filing under the new accounting standards Going forward Transitional Arrangements Revised Accounts Taxonomy Maintenance and extensions Revised CT Comp Taxonomy Budget changes CT600 Version 3 Implement Micro Entities provisions Improve tagging quality

Protective marking – Unclassified HMRC NL Standard | 05/08/2013 | 5 XBRL: Filing under the new accounting standards Questions/Comments?

Thank you Andrew Hughes CT Process Team CTISA HM Revenue & Customs