Submitting financial statements in iXBRL


XBRL, eXtensible Business Reporting Language, is the international standard for sharing business information electronically. Information in financial statements is tagged with a label that identifies it in terms of standard accounting or tax concepts.

XBRL is presented as a series of tags and numbers. Inline eXtensible Business Reporting Language (iXBRL) allows XBRL documents to be presented in a format that is readable by both computers and humans.

iXBRL financial statements are submitted as part of the CT1 tax return through Revenue Online Service (ROS). Companies submitting iXBRL financial statements do not have to complete the CT1 ‘Extracts from Accounts’ section. 

However, there are a number of mandatory items required in the iXBRL file to ensure there is no loss of data. You can find more information about this on the ‘How to file and what to include’ page.

See the Submission of iXBRL Financial Statements with Corporation Tax Returns manual for more detailed information on iXBRL.

Further information

If you have a customer-specific query, please use MyEnquiries and select the ‘Corporation Tax’ and ‘iXBRL’ drop-down categories.

If you require assistance with the uploading of iXBRL files and accessibility of ROS services, please email

If you encounter a non-routine iXBRL issue, please contact the iXBRL Helpdesk at

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