HMRC Statement on iXBRL Tagging Requirement
HMRC has published a statement explaining that from April 2013 there will be no major extension to the list of specified information which must have an XBRL tag (known as ‘the minimum tagging list’).
However, HMRC is working with software suppliers and other representatives to make a limited number of changes to the list from autumn 2013. This will include a requirement for detailed profit and loss account tags, whether appearing in the accounts or the tax computations, and what is referred to as an ‘improvement’ to the structure of the computations tags. Beyond that, HMRC advise that there will be no major change without full consultation.
The recent statement is available on here.