Guidance

XBRL guide for businesses

Guide to iXBRL including the standard form of iXBRL-tagged presentation of business reports.

• From: HM Revenue & Customs
• Published: 5 November 2013
• Last updated: 1 April 2026
  Show all updates

  1. 1 April 2026

     Updated following the closure of the 'File your accounts and Company Tax Return' HMRC online service on 31 March 2026.

  2. 8 April 2020

     Information about non-resident companies that need to file a Company Tax Return to HMRC has been added.

  3. 12 January 2018

     Guide amended with XBRL to iXBRL conversion and format information.

  4. 19 April 2017

     New version of the document has been published.

  5. 5 November 2013

     First published.

Documents

Businesses XBRL guide

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Details

This guidance provides an introduction for UK businesses to the eXtensible Business Reporting Language (XBRL) data format and Inline XBRL (iXBRL), the standard form of presentation of business reports tagged in XBRL.