It is our understanding from recent communication with Revenue that the requirement for a Detailed Trading and Profit and Loss Account (DPL) to be submitted in iXBRL format will apply to filings made only from 1 December 2015.

One of the key areas of our engagement with Revenue on iXBRL is the requirement to file a DPL. As outlined in the Revenue FAQs all corporate filers are required to file a DPL in iXBRL. This requirement is now delayed until 1 December 2015. We expect an eBrief will issue to confirm the position.

We continue to engage with Revenue on iXBRL and will keep you updated in tax.point, via Chartered Accountants Tax News and our iXBRL web centre.