Submitting financial statements in iXBRL
How to file and what to include
Financial statements must be filed in inline eXtensible Business Reporting Language (iXBRL) through the Revenue Online Service (ROS). You can find detailed information in Part 4 of the Submission of iXBRL financial statements with Corporation Tax returns manual. iXBRL financial statements must include:
- a directors' report
- an auditor’s report
- a statement of profit or loss and other comprehensive income
- a statement of financial position (balance sheet)
- a statement of cash flows
- a statement of changes in equity
- notes to the accounts
- and
- a detailed profit and loss account.
This list is not exhaustive. Each item in the financial statements must be fully tagged. You can find further information on tagging in the 'Technical information' section.
As iXBRL filers do not complete the CT1 ‘Extracts from Accounts’, they must tag some mandatory items in their iXBRL submissions. These mandatory items are shown in the table below.
Mandatory item tags
| CT1 Mandatory item | iXBRL Mandatory item | Taxonomy |
|---|
| Sales / Receipts / Turnover |
DPLTurnoverRevenue |
DPL |
| Receipts from Government Agencies |
DPLGovernmentGrantIncome |
DPL |
| Other Income |
DPLOtherOperatingIncome |
DPL |
| Gross Trading Profits |
DPLGrossProfitLoss |
DPL |
| Salaries / Wages, Staff Costs |
DPLStaffCostsEmployeeBenefitsExpense |
DPL |
| Sub-contractors |
DPLSubcontractorCosts |
DPL |
| Profit (loss) on ordinary activities before taxation |
DPLProfitLossBeforeTax |
DPL |
| Shareholder's Funds |
Equity |
FRS/IFRS |
If an entity has no values for any of these items, then it must show a line item in the DPL with a zero value. Please see Part 3.1.3 of the Submission of iXBRL financial statements with Corporation Tax returns manual for further information.
Next: Detailed Profit and Loss account (DPL)