Electronic filing is mandatory for corporation tax returns, subject to the following exceptions:

where the company is the subject of a winding-up order;

where the company is having its affairs, etc. managed by an administrator;

where the company is in administrative receivership;

where the company has a liquidator appointed for the purposes of a creditor's voluntary winding-up;

where the company has a liquidator provisionally appointed by a court;

where the company has a supervisor carrying out functions in relation to a company voluntary arrangement;

where the company has a compromise or arrangement within CA 2006, Pt. 26 in effect;

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