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Who We Serve Client Segments
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- Accounting Firms
  White-label iXBRL for 100+ clients—same-day turnaround.
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  Bulk iXBRL filing for group companies—volume discounts.
- Tax Advisory Partners
  iXBRL tax computations—HMRC-compliant, error-free.
- Outsourcing Partners
  Offshore iXBRL teams—UK-quality, global pricing.
- ⚡ Companies
- Listed Companies
  ESEF/UKSEF iXBRL for FCA—detailed tagging + validation.
- Group Companies
  Multi-entity iXBRL filing—consolidated or standalone.
- SMEs
  Fast, affordable iXBRL for HMRC CT600 + accounts.
- Micro-Entities
  Simple iXBRL tagging—fixed price, no surprises.
- Start-Ups (1st Year)
  First-time iXBRL filers—guided support included.
- 🤝 Specialised Entities
- Charities
  Charity SORP iXBRL—FRS 102 compliant tagging.
- Dormant Companies
  Dormant accounts iXBRL—fast, low-cost filing.
- Universities
  HE SORP iXBRL—education sector expertise.
- Sole Traders & Partnerships
  iXBRL for unincorporated entities—HMRC Self Assessment.
- LLPs
  LLP iXBRL accounts—partnership tax compliance.
How It Works Our Process
- Discovery & Planning
- Initial Consultation
- Document Upload
- Taxonomy Selection
- Deadline Confirmation
- Fixed-Price Quote
- AI Tagging & Expert Review
- AI-Powered Tagging
- Expert XBRL Review
- HMRC/FCA Validation
- Client Review Portal
- Unlimited Revisions
- Filing & Ongoing Support
- Direct HMRC Filing
- Companies House Integration
- FCA NSM Submission
- Post-Filing Support
- Next-Year Rollover
- Process Overview
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What It Costs Pricing & Packages
- Standard iXBRL Services
- Single Entity iXBRL
  £299-£599 per entity | HMRC CT600 accounts + computation
- Group Consolidation iXBRL
  £799-£1,499 per group | Parent + subsidiaries tagged
- Micro-Entity iXBRL
  £199-£349 per entity | Simple accounts, fast turnaround
- Charity SORP iXBRL
  £399-£899 per charity | FRS 102 + SORP compliant
- Dormant Company iXBRL
  £149 per entity | Fastest, lowest-cost option
- Premium iXBRL Services
- ESEF/UKSEF iXBRL (Listed)
  £2,499-£9,999 per AFR | FCA-compliant detailed tagging
- COREP/FINREP XBRL (Banks)
  £1,999-£7,999 per return | PRA/EBA regulatory reporting
- Solvency II XBRL (Insurers)
  £2,499-£8,999 per QRT | PRA Pillar 3 compliance
- Rush iXBRL (Same-Day)
  No extra charge | Most filings done in 4-8 hours
- Custom XBRL Solutions
  Contact Us | Bespoke taxonomies, ESG XBRL, multi-jurisdiction
- Ongoing Services
- Annual iXBRL Subscription
  From £999/year | Unlimited revisions, priority support
- White-Label iXBRL (Firms)
  From £149/entity | Rebrand as your own service
- iXBRL Training & Consulting
  From £499/day | In-house XBRL capability building
- Premium Support (24/7)
  From £299/month | Dedicated XBRL account manager
- Bulk Filing Discounts
  10+ entities | Volume pricing—up to 40% off
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What is iXBRL? Complete Guide for UK Businesses 2026

iXBRL (Inline eXtensible Business Reporting Language) is a digital reporting format that combines human-readable financial statements with machine-readable data tags. It allows UK businesses to create a single document that accountants can read like a normal PDF while HMRC and Companies House systems can automatically extract and process the tagged financial data.

Think of iXBRL as adding invisible "labels" to your financial statements—like price tags in a shop that both customers and barcode scanners can understand. These tags identify specific financial items (revenue, assets, tax liability) using standardized taxonomies, enabling automated validation, analysis, and regulatory compliance.

Why iXBRL Matters for UK Businesses

HMRC Requirement: Mandatory for all UK Corporation Tax returns (CT600) since April 2011
Companies House Mandate: Required for all statutory accounts from 2027 (ECCTA 2023)
Regulatory Compliance: Non-compliance results in filing rejections and penalties up to £1,500
Future-Proof: Prepares businesses for digital-first regulatory reporting across all UK authorities

iXBRL. How It Works

Understanding iXBRL Technology

iXBRL works by embedding XBRL tags directly into HTML documents, creating a single file that serves two purposes simultaneously. When you open an iXBRL file in a web browser, you see a normal-looking financial statement. Behind the scenes, software systems read the embedded tags to extract structured data.

Human-Readable Layer

Financial statements formatted as HTML that accountants, directors, and stakeholders can read normally

Machine-Readable Tags

XBRL tags embedded in HTML that identify each financial item using standardized taxonomy codes

Taxonomy Framework

Standardized dictionaries (FRC, IFRS) that define how financial concepts should be tagged and reported

Practical Example: How iXBRL Tags Work

When you report "Revenue: £500,000" in your accounts, iXBRL tagging adds invisible metadata:

What you see:

Revenue: £500,000

What HMRC reads:

<ix:nonFraction contextRef="CurrentYear" name="uk-gaap:Revenue" unitRef="GBP" decimals="0">500000</ix:nonFraction>

This tag tells HMRC's systems: "This is Revenue (not turnover or sales), it's £500,000, it's in GBP, and it relates to the current accounting period." This precision eliminates ambiguity and enables automated processing.

iXBRL vs XBRL: What's the Difference?

While both formats serve the same purpose—structured business reporting—iXBRL offers a critical advantage: it combines human and machine readability in a single file. Standard XBRL requires separate files for human viewing and machine processing.

Feature	iXBRL (Inline XBRL)	Standard XBRL
File Format	Single HTML file with embedded tags	Separate XML file (machine-only)
Human Readability	Yes—opens in any web browser	No—requires specialized software
Machine Readability	Yes—fully tagged and structured	Yes—fully tagged and structured
UK Regulatory Use	Required by HMRC and Companies House	Not accepted for UK filings
File Management	One file for both purposes	Two files (PDF + XML) required
Adoption in UK	Universal standard since 2011	Largely replaced by iXBRL

Bottom line: iXBRL is the UK standard because it eliminates the need for separate human-readable and machine-readable files. All UK businesses should use iXBRL, not standard XBRL, for regulatory filings.

UK iXBRL Filing Requirements: HMRC and Companies House

UK businesses face two separate iXBRL filing obligations: HMRC Corporation Tax returns and Companies House statutory accounts. Understanding both requirements is essential for compliance.

HMRC Corporation Tax iXBRL Requirements

Who Must File iXBRL with HMRC?

All UK limited companies filing Corporation Tax returns (CT600)
Mandatory since: 1 April 2011 for accounting periods ending after this date
Applies to: Active companies, dormant companies, loss-making companies, all entity sizes
Exemptions: None—all limited companies must comply regardless of size or turnover

HMRC Filing Deadlines

Corporation Tax return: 12 months after accounting period end
iXBRL accounts: Must be attached to CT600 return
Computation: Must also be tagged in iXBRL format

HMRC Penalties for Non-Compliance

Immediate rejection: Non-iXBRL files will not be accepted
Late filing penalties: £100 (1 day late), £200 (3 months), £300+ (6 months)
Invalid tagging: Returns rejected if tags don't validate against FRC taxonomy

Companies House iXBRL Requirements (2027 Mandate)

NEW REQUIREMENT: From 2027, all UK companies must file fully tagged iXBRL accounts to Companies House under ECCTA 2023

Who Must File iXBRL with Companies House?

All UK limited companies filing statutory accounts
Effective from: 2027 (exact date to be confirmed by Companies House)
Applies to: Micro-entities, small, medium, large companies, group companies, LLPs
Current status: Optional now, mandatory from 2027

What Must Be Tagged?

Primary statements: Balance sheet, profit & loss, cash flow (if applicable)
Notes to accounts: All disclosure notes must be fully tagged
Directors' report: Specific sections require tagging
Audit report: Key audit matters and opinion must be tagged

Compliance Preparation

Companies House will require software-only filing from 2027—no paper or PDF submissions accepted. Businesses should start preparing now by implementing iXBRL processes, training staff, or partnering with iXBRL service providers to ensure smooth transition.

Understanding UK iXBRL Taxonomies

A taxonomy is a standardized dictionary that defines how financial concepts should be tagged in iXBRL. UK businesses use different taxonomies depending on their accounting framework and filing requirements.

FRC Taxonomy (UK GAAP)

The Financial Reporting Council (FRC) Taxonomy is the official UK standard for companies reporting under UK GAAP (Generally Accepted Accounting Practice). It covers FRS 101, FRS 102, and FRS 105 frameworks.

Used by: Most UK private companies filing with HMRC and Companies House
Updated: Annually (typically January) to reflect FRS changes and new reporting requirements
Current version (2025): FRC Taxonomy 2025 (released January 2025)
Mandatory for: All HMRC Corporation Tax iXBRL filings using UK GAAP

Important: Always use the latest FRC taxonomy version. HMRC may reject filings using outdated taxonomies after grace periods expire.

IFRS Taxonomy (International Standards)

The IFRS Taxonomy is used by UK companies reporting under International Financial Reporting Standards, particularly listed companies filing ESEF/UKSEF reports with the FCA.

Used by: UK listed companies, AIM companies, and large multinationals
Updated: Annually by the IFRS Foundation
Current version (2025): IFRS Accounting Taxonomy 2024
Required for: ESEF/UKSEF filings with FCA, not typically for HMRC

Choosing the Right Taxonomy

Your Situation	Taxonomy to Use	Filing Authority
UK private company using UK GAAP (FRS 102/105)	FRC Taxonomy 2025	HMRC, Companies House
UK listed company using IFRS	IFRS Taxonomy 2024	FCA (ESEF/UKSEF)
Micro-entity using FRS 105	FRC Taxonomy 2025	HMRC, Companies House
Group company consolidating UK GAAP	FRC Taxonomy 2025	HMRC, Companies House

Common iXBRL Challenges

Common iXBRL Challenges and How to Avoid Them

Even experienced accountants encounter iXBRL pitfalls. Here are the most common issues and practical solutions.

Taxonomy Version Mismatches

Problem: Using outdated FRC taxonomy versions causes HMRC rejections, especially after January updates.

Solution: Always check FRC website for latest taxonomy before filing. Use software that auto-updates taxonomies or partner with providers who guarantee current taxonomy compliance.

Incorrect Tag Selection

Problem: Choosing wrong tags (e.g., "Turnover" vs "Revenue") causes validation errors and HMRC queries.

Solution: Use FRC taxonomy documentation to verify correct tags. AI-assisted tagging tools (like Digital Reporting UK) automatically suggest correct tags based on context, reducing errors by 95%.

Context and Period Errors

Problem: Incorrect date contexts (current year vs prior year) cause comparative figures to display incorrectly.

Solution: Define clear contexts at document start: "CurrentYear" (e.g., 2024-01-01 to 2024-12-31) and "PriorYear" (2023-01-01 to 2023-12-31). Apply consistently throughout document.

Validation Failures Before Submission

Problem: Files fail HMRC validation due to missing mandatory tags, calculation inconsistencies, or schema violations.

Solution: Always validate files using HMRC's free validation service or commercial validators before submission. Address all errors and warnings—even "warnings" can cause rejections.

Time-Consuming Manual Tagging

Problem: Manual tagging takes 3-6 hours per filing, especially for complex group accounts or detailed notes.

Solution: Use AI-assisted tagging tools that auto-tag 80-90% of items correctly, requiring only human review for complex judgments. Digital Reporting (UK) combines AI automation with UK XBRL specialist review for 99.8% accuracy.

Let experts handle it

FAQs

Frequently Asked Questions About iXBRL

Quick answers about iXBRL filing, compliance, costs, and deadlines.

Do all UK companies need to file iXBRL?

Yes. All UK limited companies must file iXBRL accounts with HMRC for Corporation Tax returns (mandatory since 2011). From 2027, all companies must also file iXBRL statutory accounts with Companies House under ECCTA 2023. There are no exemptions based on company size, turnover, or dormant status.

Can I file PDF accounts instead of iXBRL?

No. HMRC does not accept PDF accounts for Corporation Tax returns—iXBRL is mandatory. Companies House currently accepts PDF accounts but will require iXBRL from 2027. Filing PDF when iXBRL is required results in immediate rejection and late filing penalties.

How much does iXBRL filing cost?

Costs vary by provider and method. DIY software: £500-£5,000/year. Accountancy services: £800-£2,500+ per filing (often bundled with accounts prep). Specialist iXBRL providers: £200-£800 per entity with fixed transparent pricing. Digital Reporting (UK) offers entity-based pricing with 24-48 hour turnaround and unlimited revisions.

What happens if my iXBRL file is rejected by HMRC?

HMRC will notify you of validation errors and reject the filing. You must correct errors and resubmit. If the rejection causes you to miss the filing deadline (12 months after period end), late filing penalties apply: £100 (1 day late), £200 (3 months), £300+ (6 months). Always validate files before submission to avoid rejections.

Do dormant companies need to file iXBRL?

Yes. Dormant companies filing Corporation Tax returns with HMRC must submit iXBRL accounts. Dormant companies filing only with Companies House can currently file PDF accounts, but from 2027 must file iXBRL. Dormant company iXBRL files are simpler (fewer tags required) and typically cost £200-£400 with specialist providers.

How long does it take to create an iXBRL file?

Timeframes vary by method. DIY software: 2-4 hours per filing (after learning curve). Accountancy services: 1-2 weeks depending on workload. Specialist iXBRL providers: 24-48 hours for validator-clean files. Digital Reporting (UK) delivers most filings within 24-48 hours with same-day turnaround available for urgent deadlines at no extra charge.

Can I view iXBRL files without special software?

Yes. iXBRL files are HTML-based and open in any web browser (Chrome, Firefox, Safari, Edge). You'll see formatted financial statements just like a PDF. To view the embedded XBRL tags, you need an iXBRL viewer plugin or specialized software, but this isn't necessary for normal reading or filing purposes.

What's the difference between iXBRL and ESEF?

ESEF (European Single Electronic Format) is a specific application of iXBRL used by EU and UK listed companies for annual financial reports. ESEF uses IFRS taxonomy and requires XHTML format with embedded iXBRL tags. Standard UK iXBRL (for HMRC/Companies House) uses FRC taxonomy and HTML format. Both are iXBRL, but ESEF has additional FCA/ESMA requirements.

Compliance Disclaimer: This guide provides general information about iXBRL requirements for UK businesses as of January 2025. Regulatory requirements may change. Always verify current filing requirements with HMRC, Companies House, or your professional advisor before submitting returns. Digital Reporting (UK) is not a substitute for professional accounting or legal advice.

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What is iXBRL? UK Filing Requirements 2026 Explained

UK's mandatory digital filing format for HMRC & Companies House compliance

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