Who must file in iXBRL?
A wider group than most people expect — including entities with no trading activity. Here's who's actually in scope.
Every company with a CT600 obligation
Any UK company issued a notice to deliver a Company Tax Return must file accounts and computations in iXBRL — active or dormant, trading or loss-making, large or small. There's no size exemption on the HMRC side.
Every registered company and LLP
Every UK-registered company and LLP delivers annual accounts every year, regardless of size or activity. Not all of these are currently required in iXBRL specifically — see Companies House iXBRL filing update.
Companies on UK regulated markets
Issuers with securities admitted to a UK regulated market face a further, separate requirement — ESEF/UKSEF tagging of the annual financial report. See our ESEF & UKSEF guide.
Yes, even with charitable status
A company limited by guarantee with charitable status still files Companies House accounts and, when HMRC issues a notice, a CT600 with the CT600E supplementary page. See our charities page.
Still on the hook
"We didn't trade" doesn't remove the Companies House filing obligation, and doesn't remove a CT600 obligation if HMRC has issued a notice. See dormant company filing.
Depends on UK presence
A UK establishment or UK-incorporated subsidiary brings its own obligations; a company with no UK registration generally doesn't. See non-resident landlords for a specific, commonly-missed case.
Check the other side of this question
Sole traders, ordinary partnerships, and several other groups generally have no iXBRL obligation at all — see who doesn't need to file before assuming you're in scope.
Frequently asked questions
Does a dormant company have to file in iXBRL?
Its Companies House accounts filing obligation applies regardless of trading activity. Whether iXBRL specifically is required depends on the current Companies House filing route in force — see our dormant companies page for detail.
Do charities have to file iXBRL accounts?
A charitable company files Companies House accounts and, if HMRC issues a notice to deliver a return, a CT600 with the CT600E supplementary page — the same iXBRL requirement as any company on the HMRC side.
What about companies with no UK registration at all?
A foreign company with no UK establishment, no UK-incorporated subsidiary, and no UK-source income generally has no Companies House or CT600 obligation — see who doesn't need to file for the fuller list of exclusions.
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