UKSEF approach
1 minute read
The UKSEF approach uses a standard feature of iXBRL called Multiple XBRL Target Documents. This allows a single iXBRL report to generate multiple, distinct XBRL instance documents, each tailored for a different purpose or audience. For example, a single iXBRL report could contain XBRL facts intended for two different regulators.
Under the UKSEF approach:
- The default target document: Contains facts submitted to the FCA (e.g. consolidated financial statements), tagged using ESEF Taxonomy.
- The UKFRS target document: Contains facts submitted to Companies House (e.g. SECR disclosures), tagged using the FRC Taxonomy Suite.
To support the UKSEF approach the FRC Taxonomy Suite includes two entry points: ‘IFRS-UKSEF’ and ‘FRS-102-UKSEF’. These entry points must be used in UKSEF reports in place of FRS-102 or IFRS entry points (FRS-101 is not applicable to UKSEF reports).
| Name | UKSEF Tagging Guide 2026 v3.0 |
|---|---|
| Publication date | 1 September 2026 |
| Format | PDF, 866.7 KB. View HTML version |
| Name | UKSEF Conformance Suite v2.0 |
| Publication date | 12 March 2025 |
| Notes | The UKSEF Conformance Suite is available to support developers incorporating the UKSEF approach into their products. Developers will need to use v.3.0 of the Conformance Suite to test the rules in the UKSEF Tagging Guide 2026 v3.0; this is expected to be available in November 2026. The UKSEF Tagging Guide 2026 document’s version number will increment to v.3.1 when UKSEF Conformance Suite v.3.0 has been published. |
| Format | ZIP, 577.1 KB |