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 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
  • 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 itemiXBRL Mandatory itemTaxonomy
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)