UK and Irish digital reporting taxonomies Guide

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Guidance for using UK and Irish digital reporting taxonomies. It assumes that readers are familiar with the XBRL standard, and it is intended to assist four primary user groups:

  • Preparers: Professionals responsible for the digital tagging of reports and accounts using taxonomies, ensuring compliance with regulatory requirements.
  • Data Collectors: These are the regulatory bodies responsible for receiving the iXBRL reports for official purposes (e.g. Companies House, His Majesty's Revenue and Customs (HMRC), the Financial Conduct Authority (FCA), the Charity Commission for England and Wales (CCEW), and the Office of the Revenue Commissioners of Ireland (Irish Revenue)).
  • Data Consumers: Users who consume the facts from the iXBRL reports to make informed decisions, such as analysts, investors, and academics.
  • Software Developers: Users who build and maintain the software necessary for the tagging, validation, and consumption of iXBRL reports.
Documentation and Guidance
Name XBRL Tagging Guide - FRC Taxonomies 2026
Publication date 18 November 2025
Format PDF, 1.2 MB. View HTML version
Name Developer Guide 2026
Publication date 18 November 2025
Format PDF, 1010.7 KB. View HTML version
Name Accounts Taxonomies Design 2026
Publication date 18 November 2025
Format PDF, 621.6 KB. View HTML version
Name Consistency Checks
Publication date 1 September 2014
Format ZIP, 630.1 KB
Name Yeti Taxonomy Viewer Guide 2026
Publication date 3 November 2023
Format PDF, 580.7 KB

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