More information on XBRL
Further information on XBRL and its use in the UK is available from the XBRL UK website at www2.xbrl.org/uk/.
This provides links to a range of guidance documents, including HMRC’s introductory Guide for Businesses (available at www.hmrc.gov.uk/ct/ct-online/file-return/xbrl-guide.pdf) and the XBRL UK Preparers and Developers Guide. The latter is available via www.xbrl.org.uk/techguidance/. This document explains the main principles involved in creating financial reports in iXBRL in the UK. It is aimed at accountants and others preparing financial reports in iXBRL through manual processes and at developers of software for creating reports in iXBRL.
The XBRL UK Detailed Tagging Information document, also available via http://www.xbrl.org.uk/techguidance/, supplements the UK Preparers and Developers Guide by providing information and guidance on detailed XBRL tagging issues. It explains the use of particular tags and features in the taxonomies which may cause difficulties and answers frequently raised questions on tagging.
HMRC, the Irish Revenue and Companies House publish information on their specific requirements for XBRL filing on their own websites. HMRC has a guidance page at www.hmrc.gov.uk/thelibrary/ct-online.htm. It has created an online filing Technical Pack which is available at www.hmrc.gov.uk/ebu/ct_techpack/index.htm. The Irish Revenue have published details of their Submission service for Financial Statements in iXBRL at www.revenue.ie/en/online/ros/ixbrl/index.html.
HMRC’s Inline XBRL Style Guide, available here, provides a range of technical information for developers on correct handling of Inline XBRL. The related Irish Revenue version of the iXBRL Style Guide can be found at www.revenue.ie/en/online/ros/ixbrl/ixbrl-style-guide.pdf.
Companies House publishes information about XBRL and iXBRL on several pages, including its Software Filing (www.companieshouse.gov.uk/toolsToHelp/efiling.shtml) pages.
Accounts preparers with questions on specific HMRC, Irish Revenue and Companies House filing issues and requirements should contact those agencies directly, not SureFile Accounts.
The XBRL International site at www.xbrl.org/ provides information about the XBRL standard and international developments.