Companies may use commercially available accounts production or tax preparation software for filing digital reports with the HMRC and Companies House. However, companies may have to do some manual XBRL tagging initially to complement the automatic tags applied by the software.
The UK HMRC and Companies House have made available a free service for small, unrepresented companies to file corporation tax online. The service makes available formatted accounts and computation templates that convert data into the iXBRL format. Not all companies are eligible for the free service.