Guidance

Corporation Tax technical specifications in XBRL and iXBRL format

Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.

• From: HM Revenue & Customs
• Published: 22 August 2014
• Last updated: 15 May 2026
  Show all updates

  1. 15 May 2026

     The 'Generic dimension validations' and 'Joint filing validation checks' files have been updated.

  2. 20 November 2025

     The 'CT Computations Format' document has been updated to remove details of the implementation date and to add a Change Log. The 'CT Computations Format (supplementary)' document has been removed.

  3. 1 July 2025

     The 'CT Computations Format' and 'CT Computations Format (supplementary)' documents have been added.

  4. 2 May 2025

     The 'Generic dimension validations' and 'Joint filing validation checks' documents have been updated to include items for 2025.

  5. 24 April 2024

     The 'Generic dimension validations' and 'Joint filing validation checks' documents have been updated to include items for 2024.

  6. 15 February 2024

     The Generic dimension validations document has been updated to include details of some incorrectly removed tags.

  7. 6 July 2023

     The generic dimension validations file has been updated to include items for the years 2021, 2022 and 2023.

  8. 22 May 2023

     Section '3312 — Mandatory Items — FRC Taxonomies' in Joint filing validation checks has been updated to include items for the years 2021, 2022 and 2023.

  9. 18 June 2020

     The Generic dimension validations and Joint filing validation checks have been updated.

  10. 6 April 2020

      Detailed profit and loss taxonomy 2019 version 1.2.0 updated to reflect changes to detailed profit and loss and streamlined energy and carbon reporting entry points.

  11. 18 February 2020

      Corporation Tax 2020 computations taxonomy version 1.0.0, Detailed profit and loss, financial council taxonomy version 1.6.0, Detailed profit and loss taxonomy 2019 version 1.2.0 and Detailed profit and loss taxonomy 2018 version 1.3.0 files have been added.

  12. 3 September 2019

      XBRL technical pact: 2.0 PDF has been replaced.

  13. 12 August 2019

      The 'XBRL UK prepares and developers guide' and 'XBRL UK detailed tagging information' documents have been removed from the page.

  14. 12 April 2019

      Corporation Tax 2019 computations taxonomy version 1.0.0, detailed profit and loss taxonomy 2019 version 1.10 and detailed profit loss financial council taxonomy 2019 version 1.5.0 file added.

  15. 9 October 2018

      Corporation Tax 2018 computations taxonomy version 1.1.0 and detailed profit and loss financial council taxonomy 2018 version 1.4.0 file added.

  16. 16 May 2018

      The 'Detailed profit and loss taxonomy 2018 version 1.0.0' file has been added.

  17. 15 March 2018

      XBRL technical pack 1.9 has been updated with XBRL technical pack 2.0.

  18. 11 December 2017

      Revised Corporation Tax 2017 computations taxonomy 1.1.0 and detailed profit and loss, financial reporting council taxonomy 1.3.0 added to page and Computations 2013 and detailed profit and loss examples removed.

  19. 15 May 2017

      Corporation Tax 2016 computations taxonomy version 1.1.0 added to the page.

  20. 11 October 2016

      Corporation Tax XBRL technical pack has been updated.

  21. 23 September 2016

      Added two new taxonomies links to the CT XBRL technical pack

  22. 20 April 2016

      The Generic dimension validations and Joint filing validation checks have been updated.

  23. 12 January 2016

      Corporation Tax 2015 computations taxonomy version 1.3.0, Corporation Tax 2014 computations taxonomy version 1.4.0 added to the page.

  24. 23 October 2015

      Corporation Tax XBRL technical pack has been updated.

  25. 12 October 2015

      iXBRL 1.1 example has been added to this technical pack.

  26. 28 September 2015

      Corporation Tax (CT) Online technical pack - XBRL and iXBRL for computations and accounts v1.7 has been published.

  27. 23 September 2015

      Corporation Tax 2015 computations taxonomy version 1.2.0, Corporation Tax 2014 computations taxonomy version 1.3.0 and detailed profit and loss, financial reporting council taxonomy version 1.1 added to the page.

  28. 19 August 2015

      Corporation Tax technical specifications: XBRL and iXBRL document has been updated.

  29. 5 February 2015

      Corporation Tax technical specifications: XBRL and iXBRL document has been updated.

  30. 4 December 2014

      Updated XBRL technical pack to version 1.4.

  31. 22 August 2014

      First published.

Documents

XBRL technical pack: 2.0

PDF, 791 KB, 14 pages

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Taxonomies Accepted by HMRC

https://www.gov.uk/government/publications/taxonomies-accepted-by-hm-revenue-and-customs

Generic dimension validations

ODT, 68.9 KB

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Corporation Tax XBRL style guide

PDF, 235 KB, 16 pages

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Detailed profit and loss XBRL taxonomies user guide

PDF, 128 KB, 13 pages

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Joint filing validation checks

ODT, 26.7 KB

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CT Computations Format

PDF, 583 KB, 59 pages

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Details

Use these technical specifications if you are a software developer to create accounts and computations in iXBRL format.