ESEF & UKSEF tagging for listed companies
If your company's securities trade on a UK regulated market, your annual financial report has its own structured-format requirement — separate from, and on top of, your CT600 and Companies House filings.
What ESEF and UKSEF actually are
Both are structured electronic reporting formats for listed companies' annual financial reports — the same Inline XBRL idea as HMRC filing, applied to a different document for a different regulator.
European Single Electronic Format
The EU's requirement for issuers on EU regulated markets: annual financial reports published in XHTML, with consolidated IFRS financial statements tagged in Inline XBRL against the ESEF taxonomy.
The UK's equivalent
Following the UK's departure from the EU, the FCA requires issuers on UK regulated markets to publish annual financial reports in a structured format under its Disclosure Guidance and Transparency Rules — using the UKSEF taxonomy published by the FRC, which extends ESEF with UK-specific elements.
Who this applies to — and who it doesn't
Main Market issuers
Companies with securities admitted to trading on a UK regulated market (such as the LSE Main Market) fall under the FCA's structured reporting requirement for annual financial reports.
AIM companies
AIM is an exchange-regulated market, not a regulated market in the FCA's sense — so the ESEF/UKSEF mandate generally doesn't apply, though AIM companies still file CT600 and Companies House accounts like any UK company.
Private companies
Unlisted companies have no ESEF/UKSEF obligation at all. If someone's told you otherwise, check our who doesn't need to file guide — this mandate is strictly a listed-market requirement.
Whether the mandate applies to your specific securities and market segment is a regulatory question — confirm against the FCA's DTR rules or with your advisers rather than relying on any summary, including this one.
A specialist workflow, scoped honestly
ESEF/UKSEF tagging is a genuinely different job from CT600 tagging: consolidated IFRS statements, block tagging of notes, anchoring of issuer-specific extensions, and a design-heavy XHTML annual report to preserve. We scope these individually rather than quoting a flat rate — you'll get a fixed price after we've seen the report, and an honest "this isn't us" if your requirements need a workflow we don't operate.
- Consolidated IFRS primary statements tagged against the applicable taxonomy
- Extension elements anchored where issuer-specific line items require them
- Your designed annual report preserved as the human-readable layer
Individually quoted
Annual reports vary too much for a rate card. Send yours over — we'll scope it and quote a fixed price, or tell you plainly if it's outside what we do.
Frequently asked questions
Is UKSEF the same as ESEF?
No, though closely related — UKSEF is the FRC's UK-specific taxonomy, extending the EU's ESEF format with UK elements, introduced after the UK left the EU. Which one applies depends on where your securities are listed.
Does ESEF/UKSEF replace our CT600 or Companies House filing?
No — ESEF/UKSEF is an additional requirement on top of your existing CT600 and Companies House obligations, not a replacement for either.
Do you tag ESEF/UKSEF the same way as standard CT600 accounts?
No — it's a genuinely different workflow: consolidated IFRS statements, block tagging of notes, and issuer-specific extensions, preserved within a designed annual report document rather than a standard accounts format.
Listed company with an annual report deadline?
Tell us your market segment and reporting standard — we'll come back with an honest scope and a fixed quote.
Discuss your annual report