Revenue eBrief No. 195/23

12 September 2023

Submission of iXBRL Financial Statements

Tax and Duty Manual Part 41A-03-01 on the tagging and submission of financial statements in iXBRL has been updated:

  • in section 1.6 to reflect the withdrawal of older taxonomies and the acceptance of the 2023 taxonomies and
  • in section 3.1.3 to confirm the requirement for the ‘PrincipalCurrencyUsedInBusinessReport’ tag in all iXBRL submissions from 2 September 2023