I'm submitting a couple of company tax returns and I've been thinking about what information HMRC is asking for. As I understand it the requirements are pretty basic. Even if iXBRL is requested I would have thought it was sensible to ask for a pdf of the accounts as well. As it is it would appear that HMRC are receiving very little information.
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IXBRL accounts
I thought that (human!) Inspectors can see the whole accounts if they choose to read them in the same way as they used to be able to read the .PDF copy.
My understanding is that it is just the HMRC computers that can't read the detailed P&L and any other information that isn't tagged.
XBRL & iXBRL
XBRL is the tagging system that allows the HMRC computer system to read in the tagged data in the accounts directly from the file for analysis. The "i" stands for in-line, which is a rather odd description for putting the tags into a human-readable report. An iXBRL file can be printed off just like a .PDF file, so you do not need to send a .PDF file as well.