All tax filing submissions to HMRC, on or after 1st April 2014, that contain a detailed Profit and Loss (whether it appears in the accounts or computations) must be tagged in iXBRL using the DPL taxonomy.
DPL taxonomy is intended for tagging data in Detailed P&L statements and should not be used for tagging data in ordinary statutory accounts or computations. General taxonomies like UK GAAP or UK IFRS should be used to tag the main P&L statement that appears in the statutory accounts.
HMRC expects the detailed profit and loss to be tagged in either “Computations” or “Accounts.” If the DPL is accidentally included in both “Computations” and in “Accounts,” it will not cause a validation failure and the submission will be accepted by HMRC.
Following are the two DPL taxonomies released by HMRC:
Detailed P&L data must be tagged with dimension tags only from dimensions in the Detailed P&L Hypercubes. All the line item tags in the DPL taxonomies’ presentation views are attached to these Hypercubes.
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