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Why XBRL?

Legislation, which came into force on 1 January 2010, means that it is compulsory for companies to send their Company Tax Returns online using iXBRL for accounts and computations. It will no longer be acceptable for most companies to send either the accounts or computations on paper or as a PDF attachment to an online return. Unincorporated charities, clubs and societies may use either iXBRL or PDF for their accounts, but any computations must be in iXBRL format.The new requirements are effective for returns delivered on or after 1 April 2011, for any accounting periods ending after 31 March 2010.

What is XBRL Format?

The XBRL format being used in the UK for company reporting is known as Inline XBRL or iXBRL. This consists of a human-readable report, which has XBRL tags embedded in it. The human readable text is effectively HTML - the basic language of the web. The web file contains the XBRL tags, but they are usually hidden and are only displayed to human eyes when required by software.

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