Detailed Profit and Loss Taxonomies mandate from HMRC

All tax filing submissions to HMRC, on or after 1st April 2014, that contain a detailed Profit and Loss (whether it appears in the accounts or computations) must be tagged in iXBRL using the DPL taxonomy.

DPL taxonomy is intended for tagging data in Detailed P&L statements and should not be used for tagging data in ordinary statutory accounts or computations. General taxonomies like UK GAAP or UK IFRS should be used to tag the main P&L statement that appears in the statutory accounts.

HMRC expects the detailed profit and loss to be tagged in either “Computations” or “Accounts.” If the DPL is accidentally included in both “Computations” and in “Accounts,” it will not cause a validation failure and HMRC will accept the submission.
Following are the two DPL taxonomies released by HMRC:

  • UK GAAP DPL taxonomy – Used for Detailed P&L by those preparing statutory accounts under UK GAAP, including FRSSE.
  • UK IFRS DPL taxonomy – Used for Detailed P&L by those preparing statutory accounts under IFRS.

Detailed P&L data must be tagged with dimension tags only from dimensions in the Detailed P&L Hypercubes. All the line item tags in the DPL taxonomies’ presentation views are attached to these Hypercubes.

How can DataTracks help you?

  • DataTracks is a market leader in the UK for “Managed Tagging Services” that accepts your accounts and tax computation statements and converts them into iXBRL format for filing with HMRC
  • We have an in-house tagging software which is updated with DPL taxonomies for both UK GAAP and IFRS
  • Our iXBRL experts would tag the Detailed P&L accounts as prescribed in the user guide released by HMRC specifically for tagging DPL accounts

DTracks Limited is a part of DataTracks Services Limited, leaders worldwide in preparation of financial statements in XBRL and iXBRL formats for filing with regulators. DataTracks prepares more than 12,000 XBRL statements annually for filing with regulators such as SEC in the United States, HMRC in the United Kingdom and MCA in India.
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