Current FRC Taxonomy Suites

In principle, only two versions of the taxonomies should be in use by preparers and developers: the latest version and the penultimate version. This is to ensure that preparers comply with the full tagging requirement from HMRC.

Versions of the full suite of FRC taxonomies for 2026 and 2025 were released on 18 November 2025 and 18 October 2024 respectively. All preparers should use those except for those specific circumstances that require the use of a historical Taxonomy Suite.

The taxonomies should be implemented, used and understood alongside the Documentation and Guidance.

2026 FRC Taxonomy Suite

Download the 2026 FRC Taxonomy Suite and mapping files

2025 FRC Taxonomy Suite

Download the 2025 FRC Taxonomy Suite and mapping files