Change of https://www.gov.uk/government/publications/corporation-tax-technical-specifications-xbrl-and-ixbrl

Change description : 2025-11-20 10:08:00: The ‘CT Computations Format’ document has been updated to remove details of the implementation date and to add a Change Log. The ‘CT Computations Format (supplementary)’ document has been removed. [Guidance and regulation]

Showing diff : 2025-08-07 16:25:48.842777963 +00:00..2025-11-20 10:08:49.587342400 +00:00

Guidance

Corporation Tax technical specifications in XBRL and iXBRL format

Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.

From:
HM Revenue & Customs
Published
22 August 2014
Last updated
201 NovemberJuly 2025 — See all updates

Documents

XBRL technical pack: 2.0

PDF, 791 KB, 14 pages

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Taxonomies Accepted by HMRC

https://www.gov.uk/government/publications/taxonomies-accepted-by-hm-revenue-and-customshttps://www.gov.uk/government/publications/taxonomies-accepted-by-hm-revenue-and-customs/taxonomies-accepted-by-hmrc

Generic dimension validations

ODT, 62.9 KB

This file is in an OpenDocument format

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Corporation Tax XBRL style guide

PDF, 235 KB, 16 pages

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Detailed profit and loss XBRL taxonomies user guide

PDF, 128 KB, 13 pages

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Joint filing validation checks

ODT, 26.8 KB

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CT Computations Format

PDF, 583517 KB, 59 pages

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CT Computations Format (supplementary)

ODT, 146 KB

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Details

Use these technical specifications if you are a software developer to create accounts and computations in iXBRL format.

Updates to this page

Published 22 August 2014
Last updated 201 NovemberJuly 2025 + show all updates

  1. The 'CT Computations Format' document has been updated to remove details of the implementation date and to add a Change Log. The 'CT Computations Format (supplementary)' document has been removed.

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Update history

2025-11-20 10:08
The ‘CT Computations Format’ document has been updated to remove details of the implementation date and to add a Change Log. The ‘CT Computations Format (supplementary)’ document has been removed.

2025-07-01 10:25
The ‘CT Computations Format’ and ‘CT Computations Format (supplementary)’ documents have been added.

2025-05-02 11:11
The ‘Generic dimension validations’ and ‘Joint filing validation checks’ documents have been updated to include items for 2025.

2024-04-24 00:01
The ‘Generic dimension validations’ and ‘Joint filing validation checks’ documents have been updated to include items for 2024.

2024-02-15 16:36
The Generic dimension validations document has been updated to include details of some incorrectly removed tags.

2023-07-06 15:09
The generic dimension validations file has been updated to include items for the years 2021, 2022 and 2023.

2023-05-22 09:36
Section ‘3312 – Mandatory Items – FRC Taxonomies’ in Joint filing validation checks has been updated to include items for the years 2021, 2022 and 2023.