Guidance

Company Tax Return taxonomies accepted by HMRC

Find out about which version of a taxonomy you should use to file a Company Tax Return.

Documents

Details

Taxonomies are updated to reflect changes to legislation and accounting standards.

Use the guidance to find out about when you should use a particular version of a taxonomy to file your Company Tax Return.

Published 28 June 2011
Last updated 12 July 2019 + show all updates
  1. Taxonomies accepted by HMRC has been updated at section 1.1 'Corporation Tax computational taxonomy 2019' with new 'valid from' date.
  2. The FRC Taxonomy 2014 'valid to' date has been updated to January 2019 in section 1.3 'UK International Financial Reporting Standards (IFRS) taxonomy'
  3. Taxonomies accepted by HMRC for 2019 have been added.
  4. Taxonomies accepted by HMRC has been updated at section 1.1 'Corporation Tax computational taxonomy' with new 'valid to' dates and additional information.
  5. Guidance for taxonomies accepted by HMRC under section 1.3 has been updated.
  6. The taxonomy version links at section 1.4 of the guidance for 'detailed profit and loss section taxonomy' have been updated.
  7. The taxonomy version links at section 1.4 of the guidance for 'detailed profit and loss section taxonomy' have been updated.
  8. 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.
  9. The taxonomy versions in section 1.1 of Taxonomies accepted by HMRC has been updated and a version for 2017 has been added.
  10. 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.
  11. Multiple amendments to sections 1 'UK taxonomies accepted by HMRC' and 2 'Non-UK taxonomies accepted by HMRC'.
  12. 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.
  13. 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'.
  14. Company Tax Return: new XBRL accounts taxonomy for charities attachment added to the page.
  15. 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.
  16. The Company Tax Return - taxonomy for new financial reporting standards and EU-adopted IFRS guide has been updated.
  17. Company Tax return - taxonomy for new financial reporting standards PDF added.
  18. First published.