iXBRL Editor

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Introduction

The iXBRL Editor is a tool which can be used to edit the content and iXBRL tags of iXBRL files created within the Tag Editor (Reports | iXBRL or iXBRL and CH-E-File) in Accounts Production or within IRIS Business Tax.

• It is also possible via the iXBRL Editor to submit accounts electronically to Companies House (Note: The accounts loaded into the iXBRL Editor must have been generated as a Copy to be filed at Companies House via the Tag Editor for this option to be available).

The iXBRL Editor can be used for making small edits to the content of iXBRL documents, for example, the readable text and the ability to add/remove/update the iXBRL tags which are applied to the report.

• The iXBRL Editor will only allow an iXBRL file generated within Accounts Production or IRIS Business Tax to be loaded back onto the same client.

If an iXBRL file has been sent from another Accounts Production user using a different database and the client is not present on the database the file is to be loaded into then the user will be required to create a new client with basic details which must have the same Client Name, Registered Number and Period End Date as the client the iXBRL accounts were generated from.

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Loading an iXBRL Document into the iXBRL Editor

The iXBRL Editor can be accessed by selecting Administration | iXBRL Editor (or iXBRL Editor and CH E-File within Accounts Production - Limited companies ONLY).

An iXBRL file can be loaded from the following locations:

• Load an internal HMRC Copy Created (Only applicable to Accounts Production)

• Load a file from Communication Tracking

• Load an external IRIS file

• An internal HMRC Copy is created by selecting Create HMRC Copy within the Tag Editor (Accounts Production) and selecting to save internally.

When saving the iXBRL file from within the Tag Editor (Accounts Production) or IRIS Business tax, the file should be saved in an appropriate location, so it can be selected using one of the options above.

Within Accounts Production when loading an iXBRL file into the iXBRL Editor a check will be made on how the file was produced from within the Tag Editor. Where it is identified that the iXBRL file was produced as a Copy to be filed at Companies House, for example, Abbreviated Accounts were generated, the iXBRL Editor will be launched in Companies House mode allowing the option to submit electronically to Companies House.

• Where a file was not generated in this way the option to submit to Companies House will not be available.  All other editing functionality within be available for any file loaded.

Once the file is successfully loaded, the iXBRL Editor will appear and the report will be displayed in the reports desktop, under the Report tab with the tagged report items represented by green highlighting.

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Editing an iXBRL Document in the iXBRL Editor

Report Tab - Editing report content

Text contained in the report can be added to/removed from within the iXBRL Editor.

To ensure consistent alignment the iXBRL report is formatted using tables, these are hidden tables in the resulting view, but if edits are being made which require text/figures to be aligned the option to view these borders should be selected - select Show table Borders from the Edit ribbon bar. When the borders are turned on it should be possible to view the table grid represented by light grey lines.

• It is also possible to edit the figures/text which has already been tagged (highlighted in green).

All the options in relation to editing the content of the iXBRL file can be found in the Edit ribbon bar.

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Report Tab - Editing/Tagging Report Items

Amending a tag

Report items which are highlighted in green are already tagged, to view the mapping details associated with these report items, do one of the following:

• Put the cursor within the highlighted report item and select the Tag icon from the Edit ribbon bar.

• Put the cursor within the highlighted report item and select the View Tag icon from the Report ribbon bar.

• Select Ctrl+left mouse click on the highlighted report item.

Once one any of these has been carried out the details of the tag which has been applied to the report item will be displayed within the Mapping Tool (to the right hand side of the iXBRL Editor).

Removing a tag

Once the mapping details have been displayed in the Mapping Tool, selecting Clear Mapping, will clear the mapping details from the report item.

Selecting and tagging a new report item

In order to tag a new area of the report, the report details which require tagging should be highlighted, to do this click and drag over the text/figures. Once highlighted select Tag from within the Edit ribbon bar - the Mapping Tool will be activated to enter the mapping details.

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Mapping Tool (Mapping Control)

A Concept Label, Context Reference, Tuple Group (If applicable), Dimension details and attributes should be selected.

Concept Label

A Concept Label is the tag which is to be used to identify the report item. The taxonomy browser is launched when the magnifying glass is selected.

Within the taxonomy browser the icons next to each concept identify the item type, these are:

	Selectable tag
	Selectable tag that has been used in the report to tag data already
	Numeric type
	Boolean item type
	Fixed item type
	Percentage item type
	Date item type
	Alpha-numeric item type
	Tuple group

• It is only possible to tag a report item with a concept type which matches the value selected, for example, it is not possible to tag pure text with a monetary item type concept.  Where an invalid selection is made a warning will be displayed.

Context Reference

The chosen Context Label in the taxonomy can be reported at different points in time, the Context Reference field will automatically provide a list of applicable context references which can be selected, for example,. Current year, Last year, B/fwd current year, C/fwd current year, B/fwd last year, C/fwd last year.

Tuple Group

If a concept has been selected which is part of a grouping of elements, the Tuple Group field will become available. It will be possible to create a new group to add the mapping to, or add the mapping to an existing group which doesn’t contain a mapping for that concept. Once the mapping is saved selecting the icon next to the tuple grouping field will display the Tuple Group Editor containing the details and currently mapped labels for the grouping

Dimension

It is possible that a concept may not provide enough detail about the report item which has been tagged. The Taxonomy therefore associates Dimensions with each Concept Label which represent the different forms in which data may be reported, for example the concept, Tangible fixed assets, at cost or valuation, start of period is associated with Dimension ‘Tangible fixed asset classes’, this Dimension allows a report item to be differentiated from another by allocating a member, for example, Plant and machinery. A Dimension therefore allows the same concept to be used on more than one report item as long as a different member is selected on each.

• Most Concept Labels within the taxonomy have default values, but these should be reviewed and set based on the value being tagged, if a default value doesn't exist the field selection field will be highlighted in red and the user will be prompted to select the applicable member manually (These MUST be set before a mapping can be saved).

If a report item is being tagged with a numeric concept (defined by the taxonomy as a monetaryItemType) these require Attributes to be set, these field can be found at the foot of the Mapping Control tab within the Mapping Tool.

• These are set automatically within the Tag Editor based on how the report has been generated.

Decimal, Scale and Unit Reference are required to be set representing the value which is being tagged, the Value Type drop down can be used to set a selection of common settings, None can be selected to set each of these manually.

Format will be applied automatically based on the value which is being tagged, but can be overridden by selecting an alternative from the drop down box.

Negate should be used to specify if the value which is being mapped should be negative. Values should be specified as negative if they represent the bracketed term in the concept label which has been selected. Some labels can be reported as profits or losses or increases or decreases, the negate option is used to establish which item the value tagged represents.

• The Negate attribute should NOT be applied as a rule to a negative value, it should only be used in the situation explained above.

For example, when tagging a value with the following concept label - Operating profit (loss), the value could be a profit or a loss, but be presented the same way:

The profit for the year was £10,000

The loss for the year was £10,000

Therefore, if the value being tagged was an operating profit (as in the first example), no negate option would need to be specified. If the value being tagged was an operating loss (as in the second example), the negate option should be ticked to represent that the value being tagged is the bracketed item in the label. This will allow users of the iXBRL to recognise the different balances which can be tagged using the same Concept Label.

• When tagging figures which are displayed with brackets these should not be included within the text selected to be tagged.

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Hidden Tags Tab

The Hidden Tags tab is provided to allow tagging of data items which do not appear on the face of the report.  

In addition when an IRIS generated iXBRL file is loaded into the iXBRL Editor the Hidden Tags tab will be pre-populated with a number of default mappings. These Hidden Tags are already included within the file which has been loaded into the iXBRL Editor and can be reviewed in case the situation arises where an update or removal of these is required.

• In general it is only expected that the majority if not all of items included within the Hidden Tags tab will relate to an item which is tagged with a Boolean or fixed item type concept (as these are used for such items that wouldn’t normally appear on the face of the report, for example, the boolean item type concept; Entity is trading will be set to true as a Hidden Tag as there isn’t anywhere specifically on the face of the report that states an entity is trading.

Hidden Tags - Adding a mapping

If a tag needs to be applied within the Hidden Tags tab, select Add Mapping and enter the details of the mapping, that is, Concept Label, Context Reference, and so on, within the Mapping Tool as normal. An additional field exists when tagging within the Hidden Tags tab to specify the value which should be associated with the tag - the value will be a drop down selection or a field entry depending on the properties of the Concept Label which has been selected.

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Reviewing the iXBRL Document

To review edits and mappings made to the iXBRL file, use the iXBRL Preview tab for full screen representation of the final report (when accessing this tab, select the Refresh icon to update with recent edits) and the Tag Report to view a report containing all the mappings which will exist within the file.

The taxonomy browser tab within the Mapping Tool can also be used to review the tags which have been applied, it displays the taxonomy which can be browsed and searched, any tags which have been applied are represented by a gold tag icon adjacent to the Concept Label. When these items are double clicked, the Report/Hidden Tags tab will jump to the location where the selected Concept Label has been tagged.

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Creating a copy of the iXBRL Document to submit to HMRC

Once the mappings and edits are complete, use the Validate or iXBRL Finalise option within the Report ribbon menu to validate and if iXBRL Finalise has been selected, to mark the entry as iXBRL finalised. The mappings applied within the iXBRL Document will be validated and If tag errors are found these will be represented in the Tag Errors tab - these should be resolved before a copy of the iXBRL document is created to submit to HMRC.

When the validation is passed, use the Save option within the Report ribbon menu, to save a copy of the iXBRL document to submit to HMRC.

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Advanced Editing

Editing iXBRL accounts for entities which are not incorporated under the Companies Act(Click again to close)

Every XBRL tag applied to data must also identify the entity the data belongs to. For example, it is not sufficient knowing that a tagged data item represents 'Turnover', it must be possible to know that it represents 'Turnover' for XYZ Ltd.

To establish this detail a context entity identifier is applied to each tagged report item.  This is the reference that identifies which company or organisation the tagged data belongs to.

Every company or organisation must have a unique context entity identifier which must be used for iXBRL tagging for both accounts and computations sent to HMRC (and Companies House). All filers of Company Tax Returns will be associated with some form of register which uses a specific reference to identify it.
An XBRL context entity identifier consists of two parts. The first part indicates the registration scheme that the entity is associated with and the second part is a unique value within that registration scheme.

If a company is registered with Companies House its context entity identifier will consist of the URL representing the Companies House Registration Scheme and the Company Registration Number (CRN) itself.

NOTE: For a given company the same context entity scheme and identifier value must be used throughout for both the accounts and computations.

Within the Tag Editor and files created in Business Tax, it is only possible to create iXBRL accounts for Limited Companies, Charities and Groups registered at Companies House. The XBRL context entity identifier will be completed automatically.

Identifier scheme URL: https://www.companieshouse.gov.uk/
Context entity identifier: Company registration number (CRN) an eight digit number or two alpha characters followed by a six digit number.
If it is necessary to edit an iXBRL file for an entity not registered under the Companies Act, within the Mapping Tool, Mapping Control tab, select the Settings icon, General tab, and enter the applicable Identifier scheme URL and Context entity identifier, this will be automatically applied throughout the iXBRL document.
Details of the applicable entries are detailed below:

Organisations incorporated under Companies Act 2006
Identifier scheme URL: https://www.companieshouse.gov.uk/
Context entity identifier: Company registration number (CRN) an eight digit number or two alpha characters followed by a six digit number. Example: 01234567 or AC097609

Building Societies Act 1986 Identifier scheme
URL: https://mutuals.fsa.gov.uk/
Context entity identifier: A one to ten digit number followed by a suffix of one to four upper-case characters. Example: 123BS

Friendly and Industrial Provident Societies Act 1968
Identifier scheme URL: https://mutuals.fsa.gov.uk/
Context entity identifier: A one to ten digit number followed by a suffix of one to four upper case characters. Example: 12C

Friendly Societies Act 1992
Identifier scheme URL: https://mutuals.fsa.gov.uk/
Context entity identifier: A one to ten digit number followed by a suffix of one to four upper case characters. Example: 1234WI

Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulation 2008
Identifier scheme URL: https://www.fsa.gov.uk/
Note: Insurance Accounts Directive is separately administered and is not part of the FSA register of mutuals.
Context entity identifier: A six digit number Example: 123456

Charities
Identifier scheme URL: https://www.charity-commission.gov.uk/
Context entity identifier: Registered Charity Number Example: 234567

Companies incorporated abroad
Identifier scheme URL: Use the identifier scheme URL for country jurisdiction.
Context entity identifier: Identifiers will have different values depending on their home jurisdiction.

All other entities that fall outside the organisations on this list
Identifier scheme URL: https://www.hmrc.gov.uk/
Context entity identifier: Unique Taxpayer Reference (UTR) number Example: 1234567890
 

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