iXBRL (Inline Extensible Business Reporting Language) is a digital tagging standard required by HMRC and Irish Revenue, embedding machine-readable tags into financial statements so the data can be processed automatically as well as read by humans. Tagging doesn't change what a business reports, only how the financial statements are marked up before submission. Businesses filing a corporation tax return in the UK or Ireland must submit tagged financial statements alongside that return.

How does ARKK handle iXBRL tagging?

ARKK's Belfast-based team tags your financial statements using HMRC and Irish Revenue-recognised software, applying the correct taxonomy to each account before testing and validating the output. You review the tagged files before they're submitted, with turnaround available in as little as one day when deadlines are tight.

How long does iXBRL tagging take?

Standard turnaround is typically around 15 days from when files and account details are submitted, followed by a review period of up to four weeks for amendments. Faster turnaround, including same-day tagging, is available for businesses facing an imminent deadline.

Does ARKK support iXBRL tagging outside the UK and Ireland?

Yes. Alongside UK and Irish Revenue tagging, ARKK supports iXBRL and related digital tagging requirements across jurisdictions including Bermuda, the Cayman Islands, the Channel Islands, and other territories across Europe, North America, and further afield.

How is data secured during the iXBRL tagging process?

Files are uploaded and managed through ARKK's ISO 27001-certified cloud-based portal, the internationally recognised standard for information security management. This gives you a single, secure destination for uploading, tracking, and accessing your tagged files throughout the process.

What are the risks of managing iXBRL tagging manually or without specialist support?

Incorrect or incomplete tagging can result in a rejected submission, creating delays at a time when filing windows are already tight, and this window is shortening further under the upcoming Companies House mandate. Keeping up with periodic taxonomy updates also requires specialist knowledge, and errors are harder to catch without expert review before submission.

ESEF/UKSEF Reporting

ARKK's expert team tags your consolidated annual financial statements in UKSEF/ESEF (European Single Electronic Format), applying ESMA-recognised taxonomies to produce machine-readable xHTML reports for main market-listed companies across the UK and Europe. Since ESEF reports are published publicly, accurate tagging that mirrors the original report is essential.

Companies still relying on manual or unspecialised tagging face avoidable risk. Errors are more likely to be scrutinised because ESEF reports are publicly available, and the filing window is tight, with ESEF reports required to be published and submitted within four months of the financial year end.

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Save time

Tagging is handled by our expert team during your busiest reporting period, cutting the workload on internal finance teams.

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Ensure accuracy

Every report is tagged and reviewed by our experts against ESMA's guidance, since ESEF reports are publicly scrutinised.

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Mitigate risk

Over 15 years of specialist tagging experience and a proven process reduce the risk of validation errors in a public filing.

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Gain expertise

A dedicated team applies more than 2 million tags to over 6,000 accounts annually, across ESEF and other tagging mandates.

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Stay compliant

Support built in for the four-month post-year-end deadline, with capacity managed around your busiest filing periods.

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Plan ahead

Tagging starts before your year-end using last year's format, so most of the work is already done once your final report is ready.

The information that came back from ARKK was so clear and transparent.

Kreeson Thatiha, Head of Finance and Client Money, eToro

I was continually reassured of ARKK's technology and their commitment to customer service.

Darryl Alford, Finance Manager, DPD

ARKK were prepared to be more flexible with how we worked and how we were set up.

Alistair McClelland, Head of Tax, The University of Edinburgh

Simply outstanding service and a real pleasure to work with.

Chris Parsons, Production Director, Radley Yeldar

ARKK are extremely responsive and supportive partners.

Janette Moriarty, Group Financial Reporting Director, Kerry Group

ARKK are invaluable to us… I wouldn't consider another project without them.

Valentin Ramousse, Head of International Business Development & Partner, Emperor Works

The speed and accuracy of implementation was incredible.

Akash Kalaiya, EMEA Tax Manager, Universal Weather and Aviation

+ What is ESEF?

ESEF (European Single Electronic Format) is a mandate requiring main market-listed companies in Europe to publish annual financial statements in machine-readable xHTML format. Consolidated IFRS financial statements must also be digitally tagged using the taxonomies set by ESMA. Reports must be published and submitted to the relevant regulator within four months of the financial year end.

+ How does ARKK handle ESEF reports?

ARKK's expert team applies ESMA-recognised taxonomies and block tagging to your consolidated IFRS financial statements, producing a machine-readable xHTML file that mirrors the original report to the human eye. The team reviews and tests each file before it's finalised, since ESEF reports are published publicly and open to scrutiny.

+ How long does ESEF tagging take?

Turnaround depends on the complexity of the report and the volume of block tagging required, since ESEF mandates tagging of policies and notes alongside primary statements. ARKK's team manages capacity around clients' busiest reporting periods, including completing large volumes of conversions during peak filing months.

+ Does ESEF tagging apply to non-consolidated financial statements?

No. Non-consolidated financial statements require the xHTML file format but not digital tagging. Only consolidated IFRS financial statements require ESMA-recognised taxonomies to be applied across the primary statements and notes.

+ How is data secured during the ESEF tagging process?

ARKK is ISO 27001 certified, the internationally recognised standard for information security management, and uses XBRL-certified tagging software with no limitations on tagging multiple layers of information. Files are managed through a secure process throughout production and review.

+ What are the risks of managing ESEF tagging without specialist support?

Because ESEF reports are published publicly, tagging errors are open to scrutiny in a way that non-public tagged reports are not. Manually inputting filler tags to bypass validation warnings does not constitute comprehensive reporting and increases the risk of human error, and reports must also mirror the original design closely, which specialist software and review are best placed to ensure.

How ARKK tags your ESEF reports