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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.
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 document 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.
A list of identifier schemes URLs and context entity identifiers which should be set in iXBRL documents are as follows:
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
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
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
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
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
Identifier scheme URL: https://www.charity-commission.gov.uk/
Context entity identifier: Registered Charity Number
Example: 234567
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