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Within the Tag Editor or iXBRL Editor where iXBRL Finalise, Create HMRC Copy, Create Submission, Validate or Save/Save As, are selected, iXBRL validation will be performed on the content of the report. A progress bar will be displayed. When complete a warning will display where errors are found within the iXBRL document being produced. Dtails of each error will be populated into a Tag Errors tab.
A grid is displayed within the Tag Errors tab showing Concept Label, Context, Tuple, Dimensions, Unit Ref, Decimals, Scale, Negate, Value, for each item (where applicable).
The Tag Errors tab will remain until all errors are cleared.
Below is a list of Tag Errors which may appear with further details provided on each:
This is not an exhaustive list of all Tag Errors.
Where any DPL concepts exist a Tag Error error will be reported (within the Tag Errors tab) with a row per concept showing the details of those concepts, for example, Concept Label, Context, Dimensions and so on.
Each concept shows the following Error Details (when selected):
The concept [concept name] exists within the detailed profit and loss taxonomy and should not be used for tagging statutory accounts, please clear the mapping or select an alternative concept before submitting to Companies House.
Where accounts are generated for Companies House the DPL in the majority of cases will be automatically excluded. However there may be obscure situations, for example, where an alias exists. Where a DPL is present within a set of accounts and does not get omitted OR where a user tags using the DPL concepts within the iXBRL editor where they were advised otherwise.
A concept can be used multiple times within a report but where the context (meaning period and dimensions) to which it applies is the same, so the content must also be the same. The content of a report item means the value, scale and negate attributes.
A mapping with a context reference set for cfwd last year is deemed to be the SAME period as a mapping set for a context reference for bfwd current year, therefore where a concept has been used with either of these context references the content (value) must be the same.
Where the context differs, for example, a different period or dimension has been used to differentiate the report item being tagged, no Tag Error will appear.
Where a concept is located within a Tuple Group the above is not true and a concept (with the same context) can be used multiple times with different content.
All occurrences of the concept will be listed within the Tag Errors tab even where on some report items the context and value are the same, the error will be reported due to one (or more) occurrences being incorrect.
In order to clear the Tag Error review each occurrence of the concept being reported, use the View Report Item option as appropriate to view the item directly on the report and either; correct any incorrect attributes, for example, scale or negate, set against the mapping; update the context (period or dimensions) of the mapping to differentiate that report item from the others; use the Clear mapping option from the Mapping Control to remove the mapping entirely.
Once the appropriate changes have been made the Tag Error will be removed.
Within each Taxonomy a number of Generic Dimensions are provided. A Generic Dimension is a dimension whose members have a sequence of numbers after their names. Where a 'generic member' has been allocated to any report item, that 'generic member' MUST be used against the mandatory Name/Description concepts specified by the Taxonomy. Where those mandatory concepts are not found to have been allocated with the required 'generic member' a Tag Error will appear.
To resolve this error review the concept(s) being reported to confirm the 'generic member' has been used correctly. If the member is not correct, update the dimension details within the Mapping Control (note: selecting View Report Item will jump to the Report tab to display the report item for further clarification of its use if needed). If use of member is correct the mandatory concept, noted within the Tag Error, MUST be used to tag an appropriate report item (this will be a different report item to that which is being reported within the Tag Error) to identify the Name/Description of that member.
Once an amendment has been made or additional report item(s) have been mapped with the required concepts the Tag Error will be removed.
Each concept provided within the Taxonomy will have one or more 'sets' of dimensions attributed to it (the XBRL term for these is Hypercubes). The Mapping Control allows selection of these dimension sets. Only one dimension set can be selected at any one time. Once a set is selected for the chosen Concept within the Mapping Control a member can be applied to any which are appropriate. Where no members are required the [Default] member will be automatically selected. If a Dimension does not have a [Default] member then a member MUST be selected (these Dimensions will be highlighted in red and the mapping can not be saved until selection is made).
The BXRL UK Preparers and Developers Guide states "Taxonomy Dimensions represent the different forms in which financial data may be reported. Typically, they may be thought as representing the columns in a financial table, while ordinary tags represent the rows."
In order to clear the Tag Error review each occurrence of the concept being reported, when selected details will be displayed within the Mapping Control. Select the Dimensions section and review or make a selection of an appropriate Dimension Set.
Where more than one Dimension Set is available for selection it is the choice of the preparer to decide which best fits the report item being tagged.
Once appropriate changes have been made the Tag Error will be removed.
Within a Tuple Group the Taxonomy may set a mandatory concept(s) which MUST be mapped to a report item in order to make the Tuple Group valid. Where a mandatory concept has not been used a Tag Error will be reported.
The XBRL Preparers and Developers Guide states "Tuples are used to group items in a taxonomy which (a) may be used repetitively in an XBRL report and (b) can only be properly understood when used in conjunction with one another. Tuples are typically used to handle narrowly defined, detailed information."
To clear this Tag Error the Tuple Group being reported as invalid should be reviewed within the Tuple Group Editor (located within the Mapping Control). A mandatory concept is shown with an 'M', when unmapped this will be shown in red. This concept must be mapped to a report item in order to clear the Tag Error. Select View Report Item to jump to the part of the report where the existing concepts have been used, locate the report item which relates to the mandatory concept and tag.
If no report item is appropriate to the mandatory concept then the mappings related to the other concepts used within the Tuple Group must be removed (select Clear mapping from the Mapping Control).
Once a mapping has been updated, where this results in the Tag Error being corrected the error should be removed automatically from the Tag Errors tab. Where the error still appears re-validate the report, if the error continue to appear the changes made where not appropriate to clearing the error, review the errors again and make relevant changes.
The concept xxxxx is a mandatory concept and should be mapped in the iXBRL document, please map a report item to this concept.
Some concepts are mandatory and MUST be tagged within the iXBRL accounts to allow for successful submission. This error should not appear within the Tag Editor, instead an Exception Reports tab is displayed where mandatory items are missing, these should be cleared by entering the required data within the database. Within the iXBRL Editor however a missing mandatory item will need to be tagged manually within the report itself or via the Hidden Tags tab (as appropriate).
Mandatory items may vary depending on the type of report being generated, for example, audited/un-audited where the accounts are to be submitted to Companies House.
A document which has been generated via the Tag Editor without errors should not then report errors within the iXBRL Editor unless such tags are incorrectly cleared. Caution should be taken when making any changes tagging within the iXBRL Editor to prevent error such as the above.
The following concepts must be used with predefined values; Entity accounts type, Description of period covered by report, Legal form of entity, Model used to measure investment property (ifrs only).
Where required, each of the concepts listed are automatically generated within the accounts therefore it is not expected that these would be used at Client level.
However should the need arise where these concepts are used the value must exactly match the predefined values specified. Where the value is amended to match the Tag Error will be removed.