Mandatory Facts

Every HMRC filing document requires certain facts. Take a look at the following videos to see how to tag some of the mandatory facts. Review the table of mandatory facts at the end of this article to see the full list of facts you must tag in your document.

Tagging the Entity Current Legal or Registered Name Fact

This video demonstrates how to tag the Entity Current Legal or Registered Name fact. This fact is a string concept found in the Cover section of your document.

Tagging the Entity Dormant Status [True/False] Fact

This video demonstrates how to tag the Entity Dormant Status [True/False] fact. This fact is a boolean concept found in the Cover’s non-printing section of your document.

Tagging the End Date for Period Covered By Report Fact

This video demonstrates how to tag the End Date for Period Covered By Report fact. This fact is a date concept found in the Cover’s non-printing section of your document.

Tagging the Entity Trading Status Fact

This video demonstrates how to tag the Entity Trading Status fact. This fact is a fixed concept found in the Cover’s non-printing section of your document.

Table of Mandatory Facts

If you skip any of the following required facts, your document will have filing errors. Use the information in the Best Practices column as guide for tagging these facts. If you have any questions about source formatting or presentation, please contact your Customer Success Manager for training.

Concept	Concept Type	Best Practice
Entity current legal or registered name	String	Tag this fact directly on cover page or use a text block.
UK Companies House registered number (where applicable)	String	Tag this fact directly on cover page or use a text block.
UK VAT registration number (where applicable)	String	Tag this fact directly on cover page or use a text block.
Entity dormant status [true/false]	Boolean	Tag this fact in the non-printing section as follows: In column A of a table, type what is being reported. In column B, type and then tag the word true or the word false, depending on the status of the entity.
Entity trading status	Fixed	Tag this fact in the non-printing section as follows: In column A, type what is being reported. In column B, leave the cell blank, but tag the empty cell and apply the entity trading status dimension if the entity is anything other than trading. Trading is the default dimension.
Legal form of entity	Fixed	If you report this fact in the document, then directly tag it on the form where you report it. If not, then add it to a non-printing section to tag it. This concept also requires the Legal form of entity [Dimension]. Use the dimensionality tool to apply the axis. Then read the concept information to make sure you apply the correct member for this dimension.
Accounting standards applied	Fixed	If you report this in the document, then directly tag the accounting standards. Otherwise, add it to a non-printing section to tag it. This concept also requires the Accounting standards [Dimension]. Use the dimensionality tool to apply the axis. Then read the concept information to make sure you apply the correct member for this dimension.
Account status, audited or unaudited	Fixed	If you report this in the document, then directly tag it the accounting status. Otherwise, add it to the non-printing section. This concept also requires the Account status [Dimension]. Use the dimensionality tool to apply the axis. Then read the concept information to make sure you apply the correct member for this dimension.
Accounts type, full or abbreviated	Fixed	If you report this in the document, then directly tag the account type. Otherwise, add it to the non-printing section to tag it. This concept also requires the Accounts type [Dimension]. Use the dimensionality tool to apply the axis. Then read the concept information to make sure you apply the correct member for this dimension.
Date of authorisation of financial statements for issue	Date	Tag this directly in the document where you report it. Make sure the source value is in an acceptable XBRL date format, then you can format it for document presentation, if needed.
Date of signing of Directors' Report	Date	Tag this directly in the document where you report it. Make sure the source value is in an acceptable XBRL date format, then you can format it for document presentation, if needed.
Description of principal activities	String	If you include the description in the document, then use a text block tag for this information. You can also directly link and tag this information in the document or add it to a non-printing section.
Start date for period covered by report	Date	Tag this directly in the document where you report it. Otherwise, add it to the non-printing section to tag it. Make sure the source value is in an acceptable XBRL date format, then you can format it for document presentation, if needed.
End date for period covered by report	Date	Tag this directly on the cover page. If you don’t report it, then add it to the non-printing section. Make sure the source value is in an acceptable XBRL date format, then you can format it for document presentation if needed.
Balance sheet date	Date	Report this on the balance sheet and directly tag the date. If you don’t report it, then add it to a non-printing section to tag it. Make sure the source value is in an acceptable XBRL date format, then you can format it for document presentation, if needed.
Director signing Directors' Report	Fixed	Directly tag the name of the director(s) signing the report. This is a fixed tag, so it also requires the Entity officers [Dimension]. Confirm the director member numbers (Director 1, Director 2, etc.) are consistently applied to the same director throughout the document.
Director signing financial statements	Fixed	Directly tag the name of the director(s) signing the report. This is a fixed tag, so it also requires the Entity officers [Dimension]. Confirm the director member numbers (Director 1, Director 2, etc.) are consistently applied to the same director throughout the document.