From 21 April 2026, for the 2026 tax year onward, the IR4J Annual Imputation Return can be filed on its own, without needing to be attached to an IR4 Company Tax Return.
This is particularly useful for group companies, where members may only need to file an IR4J. You can now complete this directly in the software, without using myIR.
In most situations, the IR4J will continue to be filed as an attachment when preparing an IR4, just as it always has. However, if the imputation return is missed, you can easily return and file it separately by selecting Imputation Return from the left‑hand menu.