2026 UK and Irish digital reporting taxonomies
2 minute read
The FRC published the 2026 version of the taxonomies on 18 November 2025. This update includes the 2026 versions of the FRC Taxonomy Suite, the Irish Taxonomy, and the Charities Taxonomy and contains taxonomy documentation (supporting documents, key information sheets and release notes).
Users must also refer to the FRC Taxonomies Documentation and Guidance resources.
Download the 2026 UK and Irish digital reporting taxonomies
| Name | 2026 FRC Taxonomy Suite v1.0.0 |
|---|---|
| Publication date | 18 November 2025 |
| Format | ZIP, 7.1 MB |
| Name | Charities Taxonomy 2026 |
| Publication date | 18 November 2025 |
| Format | ZIP, 1.4 MB |
| Name | Irish Revenue Taxonomy 2026 |
| Publication date | 18 November 2025 |
| Format | ZIP, 2.9 MB |
2026 Presentation Sheets
The presentation sheets 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 proposed changes can be found by filtering on the Description of Change column (A) and deselecting “Blanks” from the list. This is the case for each Presentation tab of the presentation spreadsheet. 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 reviewers easily identify where changes have been made.
The Name Column (H in the Presentation tabs, E in the other tabs) shows names for the taxonomy elements. They are unique identifiers designed to be read by machines.
The Label columns (D & E in the Presentation tabs and B & C in the other tabs) show human-readable labels of the elements in the English and Welsh languages. The Label columns also show the presentation view of the taxonomy, which organises the elements into different sections and a hierarchical view. The parent-child relationship among the elements is indicated by indenting elements.
The Hypercube Numbers column (C in the Presentation tabs) can be used to find the hypercubes associated with specific concepts, and the Hypercube Dimensions tab can be used to find the dimension(s) associated with the hypercube. Furthermore, Dimension Numbers column (F in the Hypercube Dimensions tab) can be used to find the domain and domain members associated with a specific dimension via the Dimensions members tab.
The Presentation tabs include reference information.
| Name | 2026 Presentation Sheets |
|---|---|
| Publication date | 18 November 2025 |
| Format | ZIP, 8.7 MB |
Key changes to the 2026 Taxonomies
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 presentation sheets.
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.