FRC XBRL and iXBRL taxonomies

Source universe · Acquisition routes

Official implementation · Official bulk download · Public

Published by Financial Reporting Council, Companies House, HM Revenue & Customs. Jurisdiction: UK, Republic of Ireland.

What it covers

• XBRL
• iXBRL
• accounts tagging
• taxonomies
• filing validation

Publication and history

Taxonomy zip files, entry points and legal statements are issued per suite and version.

Versioned annual taxonomy suites and key-information documents.

Review cadence: Annual. Reliability: Official publisher.

Acquisition and rights

• Acquisition: Official bulk download

• Licence: Version-specific FRC taxonomy terms

• Commercial reuse: Source specific review

• Raw storage: Permitted

• Derived assertions: Permitted

• Public use: Metadata and citation only

• Visibility: Public

Read each suite's included key-information and legal files before use; do not assume the standards' separate reproduction rights apply to taxonomy files.

Attribute the named taxonomy owner and exact suite version under its bundled legal statement.

Evidence for this decision

• FRC taxonomies project — Publisher evidence, reviewed 11 September 2026.
• FRC XBRL tagging guide — Access evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.