What to file in iXBRL
Three distinct document types, each with its own taxonomy and its own regulator. Here's what actually needs tagging, and what doesn't.
CT600 accounts & computations
Your statutory accounts and your tax computations both need full iXBRL tagging when attached to a Company Tax Return — mapped to the UK GAAP or IFRS taxonomy, plus any required supplementary pages (CT600A, CT600E, CT600L and others depending on circumstances). See CT600 & computations.
Annual accounts
Your balance sheet, and — depending on your size classification — profit and loss account, notes, and directors' report. Micro-entities and small companies can often use reduced disclosure formats. See micro-entities and small companies.
Annual financial reports (listed issuers only)
Consolidated IFRS statements in a listed company's annual report, tagged against the ESEF/UKSEF taxonomy — a separate requirement from CT600 or standard Companies House accounts. See ESEF & UKSEF.
What generally doesn't need tagging
Confirmation statements, most Companies House forms outside the annual accounts themselves, and Self Assessment returns for sole traders and partnerships all sit outside iXBRL entirely. See who doesn't need to file for the fuller picture.
When is each of these due?
See when to file in iXBRL for the deadlines attached to each document.
Frequently asked questions
Do supplementary CT600 pages need tagging too?
Yes — supplementary pages like CT600A (participator loans), CT600E (charities), and CT600L (R&D and creative industry credits) need correct tagging alongside the core CT600 when they apply to your circumstances.
Do I need to tag my confirmation statement?
No — the confirmation statement is a separate Companies House filing confirming your company's details are up to date. It isn't an iXBRL document.
What taxonomy applies to my accounts?
UK GAAP (FRS 101, 102, or 105 depending on your size classification) for most UK companies, or IFRS where applicable — usually for larger or group companies. Your accountant or tagging provider will confirm which applies to you.
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