Guidance: Company Tax Return taxonomies accepted by HMRC

Continue to use the Financial Reporting Council (FRC) 2021 and US GAAP 2018 taxonomies for tagging accounts until further notice. This includes accounts with a 2022 period end. Accounts submitted with FRC 2022 or US GAAP 2021 taxonomies, will receive error code 3317 and the submission will be rejected.

Taxonomies accepted by HMRC has been updated at section 1.2 to include the FRC 2019 SECR and FRC 2021 SECR taxonomies.

Taxonomies accepted by HMRC has been updated at section 1.1 to include replace a zip file, 1.3 to include the FRC 2021 taxonomy information and 1.4 to include the updated DPL 2019 v1.3 and the DPL 2021 v1.0.

A new taxonomy has been added to the taxonomies accepted by HMRC (section 1.4), also the information on existing taxonomy versions has been updated.

Taxonomies accepted by HMRC has been updated at section 1.1 ‘Corporation Tax computational taxonomy 2019’ with new ‘valid from’ date.

The FRC Taxonomy 2014 ‘valid to’ date has been updated to January 2019 in section 1.3 ‘UK International Financial Reporting Standards (IFRS) taxonomy’

Taxonomies accepted by HMRC for 2019 have been added.

Taxonomies accepted by HMRC has been updated at section 1.1 ‘Corporation Tax computational taxonomy’ with new ‘valid to’ dates and additional information.

Guidance for taxonomies accepted by HMRC under section 1.3 has been updated.

The taxonomy version links at section 1.4 of the guidance for ‘detailed profit and loss section taxonomy’ have been updated.

The taxonomy version links at section 1.4 of the guidance for ‘detailed profit and loss section taxonomy’ have been updated.

The taxonomy versions in sections 1.2, 1.3 and 1.4 of Taxonomies accepted by HMRC has been updated and versions for 2018 have been added.

The taxonomy versions in section 1.1 of Taxonomies accepted by HMRC has been updated and a version for 2017 has been added.

Introductory text to attachment ‘Taxonomies accepted by HMRC’ updated with the instruction that the accounts and computations must be fully tagged, so the taxonomy used contains appropriate XBRL tags.

Multiple amendments to sections 1 ‘UK taxonomies accepted by HMRC’ and 2 ‘Non-UK taxonomies accepted by HMRC’.

The guidance for Taxonomies accepted by HMRC has been updated at 1.2 and 1.3. The Company Tax Return: taxonomy for new financial reporting standards has been updated at 2.

Four PDF attachments showing tables of different taxonomies merged into the ‘Taxonomies accepted by HMRC’ page attachment.

Tables updated to reflect the currently accepted taxonomies.

Two PDF documents converted to HTML pages.

No changes to the wording of the documents – this has been a review for function and format, mainly to reduce page ‘clutter’.

Company Tax Return: new XBRL accounts taxonomy for charities attachment added to the page.

The Company Tax Return: updates to the XBRL accounts taxonomy to reflect 2015 changes in UK GAAP and company law attachment has been added to the page.

The Company Tax Return – taxonomy for new financial reporting standards and EU-adopted IFRS guide has been updated.

Company Tax return – taxonomy for new financial reporting standards PDF added.

First published.