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iXBRL Filing Requirements by Entity Type, explained simply

iXBRL requirements depend on entity type, accounting standard, filing destination and accounts complexity. Micro-entities, small companies, full FRS 102 companies, groups, LLPs, charities and listed companies all need different checks before tagging and filing.

Entity guide

Requirements by entity type

Usually needs dormant accounts or AA02 context, dormant status confirmation and correct Companies House details.

Needs micro-entity accounts with the correct FRS 105 treatment and relevant filing destination checks.

Needs accounts, basic notes and checks for abridged or full filing requirements.

Needs full accounts, notes, reports and broader taxonomy review.

Needs group accounts, subsidiary context and consolidation support schedules.

May require IFRS/ESEF considerations and additional review of taxonomy and tagging scope.

Needs LLP accounts and member-specific filing context.

Needs SORP-based accounts and fund/disclosure review where relevant.

Mistakes

Common mistakes by entity type

Entity Common mistake How we prevent it
Dormant Wrong dormant status Status check before filing
Micro-entity Using small-company assumptions FRS 105 review
Small company Missing abridgement context Accounts version check
Group Incomplete subsidiary support Group pack checklist
LLP Company rules applied incorrectly LLP-specific review
Charity SORP disclosures missed Disclosure checklist
Not sure?

Not sure which category you are?

Tell us your entity type, accounting standard and filing destination. We will confirm the likely requirements before you upload the full pack.

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Tell us your entity type, accounting standard and filing destination. We will confirm the likely requirements before you upload the full pack.

Common questions

iXBRL Filing Requirements by Entity Type FAQs

Many UK corporation tax workflows require company accounts and computations in iXBRL unless a specific exemption applies.

Dormant requirements depend on filing route and tax position. Dormant accounts or AA02 context may be enough for Companies House-only workflows.

Yes. FRS 105 accounts have different disclosure expectations from FRS 102 small company accounts.

Usually yes. Consolidated accounts, subsidiary packs and supporting schedules help avoid mapping errors.

The process is similar, but SORP disclosures and fund accounting need specific review.

Yes. Send the entity type, accounts standard and filing route and we can confirm the likely requirements.

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