A short section as iXBRL beds in
iXBRL and detailed P & L accounts
Some commerical software does not iXBRL tag detailed P & L accounts. Software providers say that this is because a detailed P & L is not required in order to file full accounts under the provisions of the Companies Act. So detailed P & L tags are not included in the minimum version of the UK GAAP taxonomy.
Detailed P & L tags are included in the CT taxomomy, but you cannot mix and match taxonomies.
HMRC may expect a detailed P & L for Corporation Tax purposes and so companies that are affected by there software issues are expected to attempt to tag their accounts. To this end the detailed P & L will need to be part of the CT computation (if your software allows this).
If all else fails a P & L can be attached as a PDF. HMRC is opperating a soft landing for the next two years.
Further reading
