2026 FRC Taxonomy Suite
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The 2026 Taxonomy Suite relates to the FRC’s Taxonomies: UK IFRS, FRS 101, FRS 102, UKSEF, Irish and Charities and contains taxonomy documentation (supporting documents, key information sheets and release notes). The 2025 Taxonomy Suite was released on 18 November 2025.
Users must also refer to the FRC Taxonomies Documentation and Guidance resources.
Download the 2026 FRC Taxonomy Suite
| Name | 2026 FRC Taxonomy Suite v1.0.0 |
|---|---|
| Publication date | 18 November 2025 |
| Format | ZIP, 7.1 MB |
| Name | Charities Taxonomies 2026 |
| Publication date | 18 November 2025 |
| Format | ZIP, 1.4 MB |
| Name | Irish Revenue Taxonomies 2026 |
| Publication date | 18 November 2025 |
| Format | ZIP, 2.9 MB |
2026 Mapping Files
The mapping documents are designed to enable software houses to easily identify the changes. Four colours are used with red denoting a deletion, green an addition, yellow a change to an existing line, and orange to indicate deprecated items.
A full list of changes can be found by filtering on the Description of Change cell (A1) and deselecting “Blanks” from the list. This is the case for each Presentation tab of the mapping file. Please note that it will still be necessary to see the changes in context of the full taxonomy; this advice is only intended to help users easily identify where changes have been made.
Two new columns are included. The Hypercube Numbers column (C in the Presentation tabs) and Dimension Numbers column (E in the Hypercube Dimensions tab) shows the hypercubes and dimensions associated with specific concepts in the Hypercube items, Hypercube dimensions, and Dimensions members tabs.
| Name | 2026 Mapping Files |
|---|---|
| Publication date | 18 November 2025 |
| Format | ZIP, 8.7 MB |
Who should use the 2026 Taxonomy Suite?
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.
The 2026 suite represents the latest version of the FRC Taxonomies and as such can be used to comply with HMRC requirements to fully tag. The suite has been designed with full tagging in mind. Accounts should be fully tagged, except for consolidated UKSEF data where regulations permit minimum tagging. Filers to HMRC and Companies House should use the most-up-to-date version where possible.
The Charities Taxonomy may be used by all charities preparing accounts in accordance with the Charities FRS 102 SORP.
The Irish Revenue Extension enables electronic tagging of Irish accounts to support the Irish Revenue Commissioners’ requirement for iXBRL financial statements as part of the Corporation Tax return.
Key changes to the 2026 Taxonomy Suite
Key changes are summarised below but users are strongly recommended to read the changelog.pdf file in the Taxonomy Suite zip folder download. This gives substantially more detail on the proposed changes for this year and supports the use of the Excel mapping files.
Key changes to the 2026 FRC Taxonomy Suite:
- Concepts have been added to enable UKEB endorsed Amendments to IFRS 7 relating to classification of financial instruments with contingent features and investment in equity instruments designated at FV OCI.
- Concepts have been updated and added to enable amendments to UK Financial Reporting Standards (FRED 85).
- Additional dimensions have been added to increase options for revenue disaggregation in line with illustrative categories in the Standards.
- Concepts have been updated, added and removed to improve the availability and clarity of audit report disclosures.
- The SORPS dimension has been updated to reflect the accounting SORPs currently available.
Key changes to the 2026 Charities Taxonomy:
- The Charities Taxonomy has been updated to incorporate the disclosure requirements of the Charities SORP 2026
- Additionally, The Charities Taxonomy has been updated in line with the relevant changes from the FRC Taxonomy Suite.
Key changes to the 2026 Irish Taxonomy :
- The Irish Taxonomy has been updated in line with the relevant changes from the FRC Taxonomy Suite.
UKSEF 2026
Updated guidance will be published in early 2026. Users are encouraged to regularly check this page. Alternatively, stay informed about the latest developments by subscribing to our dedicated mailing list and selecting "Digital Reporting & Taxonomies" under FRC teams.