Taxonomies accepted by HMRC
Updated 19 June 2024
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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| Corporation Tax computational 2015 | 1 April 2015 | 31 March 2017 | Superseded by Corporation Tax Computational 2016 |
| Corporation Tax computational 2016 | 1 April 2015 | 31 March 2018 | Superseded by Corporation Tax Computational 2017 |
| Corporation Tax computational 2017 | 1 April 2015 | 31 March 2019 | Superseded by Corporation Tax Computational 2018 |
| Corporation Tax computational 2018 | 1 April 2015 | 31 March 2020 | Superseded by Corporation Tax Computational 2019 |
| Corporation Tax computational 2019 | 1 April 2015 | 31 March 2021 | Superseded by Corporation Tax Computational 2020 |
| Corporation Tax computational 2020 | 1 April 2015 | 31 March 2022 | Superseded by Corporation Tax Computational 2021 |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 | 31 March 2025 | No additional information |
| Corporation Tax computational 2024 | 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 | 31 March 2025 | No additional information |
| FRC 2023 Taxonomy | 1 April 2015 | To be advised | No additional information |
| FRC 2024 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 |
| US GAAP 2023 | All sectors | http://xbrl.fasb.org/us-gaap/2023/entire/us-gaap-entryPoint-all-2023.xsd |