It is a company’s responsibility to ensure that it adequately complies with requirements for filing in iXBRL. Companies which are using final accounts production or tax preparation software to file in iXBRL should ensure that their software is adequate to handle the type and scope of data in their reports. They may wish to consult their software providers or accountants on this point.
Companies using external managed tagging services to produce iXBRL formatted accounts and/or computations are responsible for ensuring that it can be incorporated with the online CT600 return form for submission. Companies using conversion software to turn their accounts and computations data into iXBRL in-house are responsible for ensuring these comply with HMRC online filing requirements. They may wish to consult their accountants or auditors on their processes.