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Filing online in Inline XBRL (iXBRL) format is supported for both the computations and statutory accounts.

The application includes extensive support to make preparing, reviewing and filing the tax computations in iXBRL format easy. Statutory accounts in iXBRL format can be attached and submitted with the computation.

Preparing a return for iXBRL filing

 Preparing a computation for iXBRL filing is easy and automated. Data elements within the computation are mapped automatically to corresponding items in the HMRC XBRL taxonomy in a process referred to as “tagging”.

Tagging a computation for XBRL

 Tagging a computation is made easy by a variety of new features that have been added to the system.

HMRC have identified a minimum tagging set for the computation to be implemented initially. Overtime this is expected to be expanded to include the full set that currently stands at over 4000 items.

Most standard schedules in a computation will already be marked-up with tags from the taxonomy, covering the vast majority of items from the minimum tagging set.

The profit & loss account and expense analysis schedules in the software allow users to provide any description they like. The “Tagging Wizard” (described below) tags these analysis schedules automatically based on the descriptions entered.

The ONESOURCE Tax XBRL taxonomy viewer (XBRL Viewer) lets you review the tags that have been applied to the data items (cells) in the software and to see the properties of those tags. You can change, add or remove tags using the viewer (so long as it has not been locked down).

Using the XBRL Taxonomy Viewer

The XBRL Viewer is a user-friendly interface for viewing the HMRC Corporation Tax XBRL taxonomy and the tags applied to the cells. Where necessary, you can use the viewer to remove, change or add tags, for example on non standard schedules which the software cannot tag automatically.

The XBRL Viewer can be made visible by right-clicking the toolbar and selecting ‘XBRL Viewer’.

The XBRL Viewer has two sections to it.

• The top section (XBRL properties section) presents the XBRL properties of the cell and currently selected node in the taxonomy.

• The bottom section (Taxonomy navigator section) presents the CT XBRL taxonomy in a user-friendly taxonomy navigator. When you select a cell that has an XBRL mapping (i.e. has an XBRL tag), this section highlights and moves to the corresponding taxonomy node for that XBRL item.

Toolbar buttons on the viewer allow you to edit tags and to control what is displayed in the viewer. If you hover the mouse pointer over a button a short description of its function will pop up.

• Allow/Lock editing of XBRL tags

The XBRL Viewer is locked by default to avoid any inadvertent changes. You can unlock & lock the viewer using this button. This button can be set to require the password using the policy setting “Require password to tag cells with XBRL” (see User Policy Options).

• Add XBRL Tag

This button applies the XBRL tag for the node selected in the viewer to the current cell. This tag will override any other tag (including system) already in that cell.

If you add or change a tag you must make sure that you use an appropriate period type (“context”) in the properties section. You can choose the “period “or “duration” contexts from the drop down list. Note that using an inconsistent context will give raise to a compatible context warning.

Any tag added using the XBRL Viewer will be categorised as a “User Tag” (see below).

• Remove XBRL Tag

Removes the XBRLtag from the current cell.

• Submit item with opposite sign to displayed value

Most of the numbers electronically filed should be positive so you may need to reverse the sign used on the face of the computation. This button reverses the sign of the electronically filed number without changing the computation itself.

• View all/mandatory taxonomy items

You can use this button to switch the taxonomy viewer between “All Items” mode and “Mandatory Items” mode. All items mode shows all available taxonomy items, whereas Mandatory items mode only shows items from the minimum tagging list.

• Show only most commonly used taxonomy items

At the moment, this filter is only applied to the node “C2 Adjustments in computing trading profits”. This view filters taxonomy sub-items of taxonomy nodes to remove less frequently used items.

• Show only items relevant to this schedule

This view only shows sections in the taxonomy that are relevant to the current schedule. XBRL taxonomy section shown may also depend on the column the current cell is in.

For example, in the Profit and loss account the section shown for cells in column 2 will be “Analysis of Profit and loss account”.

Cells in a column that does not have a specific section for it, will always show the default “Supporting statements” section.

• Open Tagging Wizard

 This will launch the XBRL tagging wizard (see below). This button can be set to require the password using the policy setting “Require password to tag cells with XBRL” (see User Policy Options).

 System Tags

 Standard schedules come with system tags that map data items in the computation to those in the XBRL taxonomy.

New schedules developed in the course of computation preparation will also contain system tags in them. System tags can be overridden by the user if they believe that the mapping is incorrect using the XBRL taxonomy viewer tool (described below).

Schedules when rolled forward will also take their tagging information forward to the next filing period with minimal or no effort from the user.

Wizard Tags

 The tagging Wizard applies tags to items in the profit & loss account and analysis schedules based on the captions entered (see below). You can run the Wizard as part of the online filing process or earlier if you wish.

Automatic Tagging – Using the XBRL Tagging Wizard

The XBRL Tagging Wizard will automatically tag data items in the Profit & Loss account and expense analysis schedules based on their descriptions.

It compares the descriptions to a dictionary that contains most commonly used descriptions in that context. When the wizard finds a match, it tags the data item with the XBRL tag corresponding to its match in the XBRL data dictionary.

The Tagging Wizard can be launched by clicking on the Wizard icon in the XBRL Viewer. The Wizard will guide you through a series of steps to tag your computation automatically.

Currently the Wizard runs on the Profit and Loss account and Expense and Income type analysis schedules.

The Tagging Wizard can be run in the following two modes.

1. Tag only items not already tagged (default)
2. Tag all items: as well as adding new tags, this mode will replace existing tags if, for example, the caption has been altered such that there is a different match in the dictionary.

The Tagging Wizard will provide a summary of the changes it has made. The summary includes details of schedule and cell reference, cell caption, XBRL tag and whether the wizard has overridden an old tag (changed).

The Tagging Wizard will not automatically save the computation after applying the tags. Once you have reviewed the tags and you must save the file to keep the changes.

The XBRL data dictionary used by the tagging wizard is installed in the application data folder.

Rows that are supported by sub-analysis schedules or those that have been linked through (using Develop > Link) will be excluded when tagging for “Disallowances”. However, they will be included when tagging “Profit & Loss Adjustments”.

Text Note Tags

For comps which have a start date commencing on or after 01st April 2015, then the tagging wizard will tag any notes which you have added to your computation.

N.B. Only notes which are printable in ‘Final’ are included. For avoidance of doubt these are the footnotes which are printed when you perform “Save as Webpage”.

A list of available notes for tagging will be presented in a separate page of the tagging wizard entitled “Apply Text Note Tags”.

All notes will be marked for tagging by default. The hypercube and dimension values for each note item will be automatically populated by the software. These can be amended if required by selecting a different hypercube from the drop down provided. Dimensions values can then be selected from the grid below.

User Tags – adding or changing XBRL tags manually

There should be little or no need to add tags manually except in the case of non standard schedules. If you do wish to override existing tags or add new tags, you can do so using the XBRL Viewer tool. Note that tag editing may have been disabled as part of your policy settings.

Steps to manually tag cells are as follows:

• Ensure that the XBRL Viewer is open. You may wish to disable the Auto Hide option in the top right-hand corner of the Viewer for ease of navigation.
• Select the cell in the schedule that you wish to tag.
• Collapse the folders to view the selection of tags. You may wish to use the filter options described above to help you find an appropriate tag.
• To add or amend a tag, click on ‘Allow editing of XBRL tags’, select the tag you would like to use and then click on ‘Add XBRL Tag’. Make sure that you have selected a “Context” compatible to the selected tag before applying it.
• To remove a tag, click on ‘Remove XBRL Tag’.
• Click on “Lock editing of XBRL Tags” to switch off editing mode.

Non-standard schedules used for disclosure purposes will need to be manually tagged to prepare them for iXBRL filing. Users may want to align these schedules to one of the already available standard schedules to reduce the level of manual tagging required.

Reviewing your XBRL tags

 There are a variety of features in the system that will help you review XBRL tags added to a computation during preparation.

Listing XBRL tagged cells

You can list XBRL tagged cells using the View > List Cells > List cells of type... > XBRL tags option. This will provide a list of cells and their corresponding XBRL tag names. You can go to an XBRL tagged cell by selecting it from the list.

You can also choose to list XBRL tag depending on who applied the tag. The options are:

• System tags (those predefined in the computation);
• Wizard tags (those that were applied by the Tagging Wizard); and
• User tags (any tags overridden or newly added manually by the user.

Navigating XBRL tagged cells

You can move to the next XBRL tagged cell using the Review tool bar.

By changing the ‘List of Layers’to move around XBRL tagged cells. You can move around a selected type (i.e. System, Wizard or User) of tag, as above.

Highlighting XBRL tagged cells

All XBRL tagged cells can be highlighted using the E-filing->Review  Tagging->Highlight Tags menu option.

 Reviewing the Inline XBRL computation

The entire Inline XBRL (iXBRL) computation to be filed with the tax return can be created for “Review” purposes using the option E-filing->Review Tagging->Save As Web Page or the “Save As Webpage” button on the E-filing toolbar.

The iXBRL computation document set consists of a set of XHTML documents (web page) with the necessary tagging information included. Each schedule in the computation that will be disclosed (i.e. schedules that print in final) will result in a separate XHTML document.

The “Review” version of the iXBRL computation document set has an index page enables easy navigation to different sections of the document. Cross references and foot notes included in the document will also be disclosed in the corresponding iXBRL document in the document set.

The cells that are tagged are highlighted in the document set. The XBRL tag name will display when you hover over the cell with your cursor to help the user identify tags on the printed iXBRL document set.

You can click on the cross references to navigate around the computation just as you can within the software itself.

Filing Inline XBRL Computation

 When a computation is ready for iXBRL filing, users can use the File > File Online menu option to file the return online.

This launches the Online Filing wizard which will take the user to through various steps involved in filing the return.

If you wish to file the statutory accounts in Inline XBRL format, please make sure that the iXBRL version of the accounts is already prepared and ready for submission.

CT600 & XBRL Validation  

When iXBRL computation & statutory accounts are submitted to HMRC, the following fields in the CT600 are validated against the corresponding ones in the iXBRL computation.

 More information on the Online Filing Wizard can be found in the CT600 – Online Filing section of this help.