Guidance

Taxonomies accepted by HMRC

Updated 20 June 2023

From 1 April 2011 all Company Tax Returns for accounting periods ended after 31 March 2010 must be submitted online using the Inline eXtensible Business Reporting Language (Inline XBRL, also known as iXBRL) data standard for accounts and computations.

The accounts and computations must be fully tagged because the taxonomy used contains appropriate XBRL tags.

Taxonomies are updated to reflect changes to legislation and accounting standards. You can use this guide to find out when you should use a particular version of a taxonomy.

1. UK taxonomies accepted by HMRC

1.1 Corporation Tax computational taxonomies

Taxonomy version Accounting period start date Accounting period end date Additional information
Corporation Tax computational 2014 1 April 2012 31 March 2016 Must be used for all accounting periods starting before 1 April 2015
Corporation Tax computational 2015 1 April 2015 31 March 2017 Superseded by Corporation Tax Computational 2016
Corporation Tax computational 2016 1 April 2015 31 March 2018 Superseded by Corporation Tax Computational 2017
Corporation Tax computational 2017 1 April 2015 31 March 2019 Superseded by Corporation Tax Computational 2018
Corporation Tax computational 2018 1 April 2015 31 March 2020 Superseded by Corporation Tax Computational 2019
Corporation Tax computational 2019 1 April 2015 31 March 2021 Superseded by Corporation Tax Computational 2020
Corporation Tax computational 2020 1 April 2015 31 March 2022 Superseded by Corporation Tax Computational 2021
Corporation Tax computational 2021 1 April 2015 31 March 2024 No additional information
Corporation Tax computational 2023 1 April 2015 To be advised No additional information

1.2 Financial Reporting Council (FRC) Accounts taxonomies

Taxonomy version Accounting period start date Accounting period end date Additional Information
FRC 2014 Taxonomy 1 April 2008 31 March 2021 Can be used for all periods of account prepared under the FRS accounting standard
FRC 2018 Taxonomy 1 April 2008 31 March 2021 Can be used for all periods of account prepared under the FRS accounting standard
FRC 2019 Taxonomy 1 April 2015 31 March 2022 Can be used for all periods of account prepared under the FRS accounting standard
FRC 2019 SECR Taxonomy 1 April 2019 31 March 2022 No additional information
FRC 2021 Taxonomy 1 April 2015 31 March 2024 Can be used for all periods of account prepared under the FRS accounting standard
FRC 2021 SECR Taxonomy 1 April 2019 31 March 2024 No additional information
FRC 2022 Taxonomy 1 April 2015 To be advised No additional information
FRC 2023 Taxonomy 1 April 2015 To be advised No additional information

1.3 Detailed Profit and Loss section taxonomies

Taxonomy version Accounting period start date Accounting period end date Additional Information
FRC DPL 1 April 2008 31 March 2021 Use for all periods of account prepared under the FRS accounting standard
FRC 2018 DPL 1 April 2015 31 March 2021 Use for all periods of account prepared under the FRS 2018 accounting standard
FRC 2019 DPL 1 April 2015 31 March 2022 Use for all periods of account prepared under the FRS 2019 accounting standard
FRC 2021 DPL 1 April 2015 31 March 2024 Use for all periods of account prepared under the FRS 2021 accounting standard

2. Non-UK taxonomies accepted by HMRC

At the present time, HMRC will only accept accounts tagged using a non-UK taxonomy where that taxonomy is US GAAP. However, additional taxonomies may be added later.

If there’s no corresponding taxonomy for the accounting standard to which the accounts have been prepared, or the HMRC online service does not accept the taxonomy, the accounts must be sent as a PDF file. The entry point below is for reference purposes and is not intended to be a hyperlink to a web page.

Taxonomy Sector Entry points
US GAAP 2015 All sectors http://xbrl.fasb.org/us-gaap/2015/entire/us-gaap-entryPoint-all-2015-01-31.xsd
US GAAP 2016 All sectors http://xbrl.fasb.org/us-gaap/2016/entire/us-gaap-entryPoint-all-2016-01-31.xsd
US GAAP 2017 All sectors http://xbrl.fasb.org/us-gaap/2017/entire/us-gaap-entryPoint-all-2017-01-31.xsd
US GAAP 2018 All sectors http://xbrl.fasb.org/us-gaap/2018/entire/us-gaap-entryPoint-all-2018-01-31.xsd
US GAAP 2021 All sectors http://xbrl.fasb.org/us-gaap/2021/entire/us-gaap-entryPoint-all-2021-01-31.xsd
US GAAP 2022 All sectors http://xbrl.fasb.org/us-gaap/2022/entire/us-gaap-entryPoint-all-2022.xsd