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iXBRL is a format used by HMRC and Companies House to produce a document
that can be read by the user, but also contains embedded tagged data that
can be understood by computer systems.
This topic explains how to generate and electronically submit iXBRL
accounts to Companies House.
Electronic filing of iXBRL accounts to Companies House for Limited Liability Partnerships is now available for:
Customer Support can only give guidance on the process to tag your iXBRL accounts. It is the user’s responsibility to select the appropriate tags from the taxonomy.
In this topic:
STEP 1 – Identifying Account/Groups descriptions that have been amended from the IRIS default
STEP 2 – Tagging Text within the Data Screens
STEP 3 - Generating the iXBRL Accounts to be sent to Companies House
STEP 4 – Tagging Report Items within the Tag Editor
STEP 5 – Reviewing the Tagged iXBRL Report
STEP 6 – Finalising the iXBRL Report
STEP 7 – Creating a submission for Companies House
The following screen displays.
This report enables users to see which account and group descriptions have been amended in order to change/apply the relevant tag. For example, if a posting has been made to the fixed asset motor vehicles account code but the description has been amended to read ‘Boats’, the tag from motor vehicles may need to be amended to a more suitable tag when sending the accounts to Companies House.
Select Edit| Data Screens
Select the relevant section of the report to tag from the Data Screen branches. For example, select Notes to Financial Statements | Other Disclosures | Ultimate Controlling Party
Enter the identifier of the Director by clicking the magnifying glass or enter the name as freeform information in the Other field (this screen cannot be saved where both fields are entered).
Complete the relevant fields.
The specific fields in Ultimate Controlling Party Data screens, for example, Name of Controlling party will be automatically tagged in the Tag Editor however, any additional or freeform texts entered within the Data screens must be manually tagged, if concept labels exist within the Minimum Tagging list.
Highlight the text entered in the Additional or freeform text field.
Click the iXBRL Tagging icon on the menu bar or right-click on the mouse and select iXBRL Tagging.
If no text has been highlighted when selecting the iXBRL Tagging option,
the following displays:
The following screen displays.
The following screen displays.
Click Select (or double-click) to apply the appropriate Concept Label.
Select the relevant Context Reference and click Save.
If the selected Concept label falls within a Grouping, a prompt will display. Continue by clicking either OK or Cancel.
If other disclosures are required for tagging, select the appropriate data screen and complete.
Click Save to save the changes to the data screens.
Click Exit Screens.
iXBRL accounts generated for electronic filing to Companies House MUST comply with minimum tagging requirements set out within the taxonomy. Therefore, once the accounts have been generated and displayed within the Tag Editor, they should be tagged accordingly, prior to submitting to Companies House.
All accounts must be reviewed with care to ensure they meet the requirements made on the directors by the Companies Act. If accounts cannot be filed electronically due to the restrictions imposed by Companies House then they must continue to be submitted by paper.
Prior to generating the iXBRL report, complete and finalise clients Annual Accounts - Posting | Posting Entry Status | Finalised Status | Reports finalised
Things to consider before iXBRL accounts are generated for Companies House:
Size of Company -select Edit | Data Screens | UK | General Information | Size of LLP
Choice of Report -select Edit | Data Screens | UK | General Information | Choice of Report - Audit, etc.
Country for Legislation -select Edit | Data Screens | UK | General Information | Country for Legislation
The following screen displays.
To display a list of reports available, click the magnifying glass next to the Report/Document field.
When generating iXBRL accounts to be submitted electronically to Companies House, the Copy to be filed at Companies House Option MUST be selected (this is selected automatically for Abbreviated Accounts).
For more help on a specific item/option on this screen, click the top right-hand side of the screen.
If exceptions exist within the report for specific details, the following
dialog displays:
If warnings exist within the report for specific
items, the following dialog displays:
The Tag Editor screen displays:
See example below:
The Warning Report tab gives details of report items which have not been pre-tagged and may require manual tagging, if there is an appropriate concept in the minimum tagging list. See example below:
The iXBRL Preview tab displays the full report in a readable format that will be sent to Companies House, see example below:
Things to consider when tagging your iXBRL accounts:
Concept labels for the totals cannot be amended (for example, operating profit and profit after tax).
The pencil icon next to the Notes (on left), indicates that the concept label of the notes can be amended.
If required, reports can be printed from the iXBRL preview tab, not from the Reports tab.
Within the Tag Editor screen, click the Report-LTD tab.
From the toolbar, click on the Show Taggable Items icon.
Click on the arrows to scroll to
the next/previous page to review tagging 
.
Selecting Show/Hide Taggable Items
will show items that are not pre-tagged by IRIS in BLUE or hides them
if there are no longer required.
Apply default - this option reverts the tagged item back to the IRIS default; this option only applies to pre-tagged items of the report that have been amended.
Clear mapping – this option clears mapped tags that have been applied.
Show/Hide notes – this option shows or hides notes.
Next/Back - this option selects the next or previous item to be tagged.
When searching in the mapping control for
the appropriate iXBRL Tag, you are now able to change the drop-down option
‘Search by’ to either ‘concept
label’ OR ‘references’
to switch between the standard search facility or to search by Legislative
references.
When selecting a concept label within the Taxonomy, users should be aware that if the tag icon (on the left-hand side of the chosen concept label) is shaded in grey, then it is available to be selected. However if the icon is shaded in yellow, the concept label is already used in the report; therefore an alternative concept label must be selected (unless the item being tagged appears multiple times within the accounts).
Available
Not available
If required select the relevant option from the Context Reference drop-down list.
Click Save.
The following dialogue may display:
The Concept label link fields
in the Tag Editor. That is, Current year figure to Last year. Therefore,
if Yes is clicked, last year figure will be automatically tagged with
concept label selected for current year. If No is clicked, users are
advised to manually tag the last year figure.
The Tag Editor is a tool which allows users to apply tags to a set of iXBRL accounts produced and generated within the software. Once the appropriate tags are applied, a submission for Companies House can be created.
Companies House will only accept submission of electronic accounts prepared under FRS 102 / FRS 105.
The report will display the tagged items in GREEN. If any of the report items which have default tags require amendments, the items can be selected by left-mouse clicking on the highlighted box or by double-clicking into the box.
When items are selected, if links exist to other report items, the report item will be highlighted in a different colour, indicating the items are auto linked. The link is normally between the current and last year figures.
The example client below shows where report items have been automatically tagged by IRIS.
Selecting Show
Tag Report will display the Tag Report as a new tab (window) within
the main screen. The report generated provides detailed information regarding
all of the tags that have been applied for the client within the Tag Editor
screen. This report is useful for audit purposes and can be exported as
a CSV by clicking the Export Tag Report
icon.
The Tag Report tab is generated:
IRIS does not tag these items by default due to the freeform nature of the entries. If these items and/or any freeform texts exist within the report, they must be reviewed and manually tagged with an appropriate concept label(s). The Warning Report will highlight these items if they are present within the report.
Other freeform entries (custom descriptions)
within the Data screens such as Movement in Provisions and/or Factors
affecting Tax charge for period must also be reviewed.
Go to step 3 to generate the Tag Editor screen.
Selecting Validate will perform validation on the tags applied to the report and a report will be generated which shows the Tag Errors that needs to be reviewed prior to finalising the iXBRL report.
The Tag Errors tab will contain a grid view of all the report items where problems have been found. Each record will provide details on the Concept, Value and Attributes selected against the report item when mapped within the Mapping Control.
Selecting an item in the grid will display more detail in the bottom half of the window which gives an indication as to the action required to clear the error. Once selected, the Mapping Control will also display the details for that report item. The mapping can be updated /cleared here if required. Double-clicking or selecting View Report Item will jump to the report item within the Report tab, where the details can also be corrected as applicable.
Upon successful validation, the following message displays.
The Validate icon displays as 
.
The following screen displays.
If you are producing iXBRL accounts for Companies House, follow Creating a submission for Companies House.
The following screen displays.
For users who would like to submit the accounts at a later time, select Submit LATER. This option creates an iXBRL copy of the accounts for submission to Companies House at a later date. To submit the Electronic accounts, select Reports | Submit Electronic Accounts or Reports | iXBRL and CH E-File | Select Submit
IRIS displays a message ‘Transmitted successfully’. This DOES NOT confirm the accounts have been Accepted. To confirm the status of the submission, select Reports | iXBRL and CH E-File | Submission Status. Select Query Status to poll to Companies House.
This completes the creation of the submission to Companies House.
The process summary is for easy reference, full details are shown above.
Complete and ‘finalise’ clients Annual Accounts (Posting | Posting Entry Status | Finalised Status | Reports finalised) within Accounts Production.
Generate iXBRL Accounts within the Tag Editor (Reports | Annual | iXBRL), complete iXBRL tagging and check the content of the accounts making sure all exceptions and errors are cleared prior to submission.
Click the iXBRL finalise icon, clear any Tag Errors reported after Validation.
Select Create Submission | Submit Now to submit iXBRL Accounts to Companies House prior to deadline.
Companies House receive the electronic Accounts via iXBRL service.
IRIS displays a message ‘Transmitted successfully’. This DOES NOT confirm the accounts have been Accepted.
A 'poll' for the status MUST be performed within IRIS by selecting Administration | Launch E-File Scanner. For more information see - Tracking and Monitoring.
Companies House send response and reason code back to IRIS where appropriate.
Confirm the ‘Status’ of Accounts within IRIS by selecting Posting | Posting Entry Status | Submission Status
If Accounts are ‘Rejected’ and no reason code is provided, contact IRIS Support for assistance (or review the KnowledgeBase on our Website).
If accounts have been ‘Rejected’ and need to be re-generated and re-submitted, make amendments and repeat steps as above.
At regular intervals check the Status of ALL client’s accounts by selecting Reports | Status Audit Report
IRIS strongly recommends that electronic filings should be handled in a similar way to Paper Filing in that it is the user’s responsibility to make sure all accounts are filed on time. If unsure of the status of the accounts, users are advised to check the Companies House Website well in advance of the filing deadline.