Electronic Filing within Accounts Production

Introduction

The Companies House iXBRL service will cater for the electronic filing of accounts of companies/LLPs.

The following accounts types are as follows:

All users MUST be registered with Companies House for Electronic Software Filing (E-Filing), and their Presenter Reference, Authentication and Registered Email Address entered within IRIS via Setup | Practice Options | C/H Identifiers. Click here for more information on registering with Companies House.

All accounts must be reviewed with care to ensure they meet the requirements made on the directors by the Companies Act. If accounts cannot be filed electronically due to the restrictions imposed by Companies House then they must continue to be submitted by paper.

Click the links below to jump to a particular section:

Electronic Filing Limitations

Getting Started with Electronic Filing

Before iXBRL Accounts are generated for Companies House

Generate iXBRL Accounts and Submit Electronically to Companies House

Before iXBRL Accounts are Submitted to Companies House

iXBRL Finalise/Validation

Submit iXBRL Accounts to Companies House

Submit CH E-File Accounts

Tracking and Monitoring Electronic Accounts

Rejections

Re-Submit

Status Audit Report

 


 

Electronic Filing Limitations

Companies House have not yet provided the facilities to file all sets of accounts electronically.

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Getting Started with Electronic Filing

Before an Electronic version of the accounts can be submitted the following information will need to be entered; Presenter Reference, Presenter Authentication Code and the Company/LLP Authentication Code.

To enter these references and identification codes into Accounts Production, go to:

Presenter reference

Setup | Practice Options | C/H Identifiers

Presenter authentication code

Setup | Practice Options | C/H Identifiers

Company authentication code

Edit | Company Authentication Code

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Before iXBRL Accounts are generated for Companies House

The size of Company/LLP and choice of report MUST be applicable to the account types which Companies House will allow to be electronically filed (see Electronic Filing Limitations above). Accounts MUST also be prepared in accordance with the Companies Act 2006 (for example, accounting period end date on or after 6th April 2008).

Size of Company/LLP

Select Edit | Data Screens | UK | Company Information | Size of Company

Choice of Report

Select Edit | Data Screens | UK | Company/General Information | Choice of Report - Audit, and so on

Country for Legislation

Select Edit | Data Screens | UK | Company/General Information | Country for Legislation

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Generate iXBRL Accounts and Submit Electronically to Companies House

To generate and submit financial statements electronically to Companies House for an individual client in Accounts Production select Reports | iXBRL and CH E-File

Reports Finalised

If the reports have not yet been finalised, select Finalised Status and tick the Reports finalised box.

When changes are made to the Postings, Data Screens or iXBRL Tags (via the Tag Editor) after Report finalised is set, Accounts Production will reset the Report finalised status to not finalised (a warning message is displayed to alert the user if electronic accounts have been submitted).

Generate

The iXBRL accounts should be generated and previewed prior to submitting to Companies House. iXBRL tagging MUST be also completed and comply with minimum tagging requirements.

Enter the required Report/Document within the field provided; for example, ABB, LTD and so on, and select the Copy to be filed at Companies House check box (this MUST be selected to submit to Companies House). Confirm the correct posting entries have been selected and click OK. Accounts Production will check that all the required criteria are met before the report is generated.

During generation of the accounts, where missing data is required, information messages are displayed. The required data should be entered to ensure the accounts are completed correctly prior to submission.

Where exceptions exist an Exception Report tab will be displayed within the Tag Editor once the accounts are displayed. The Exception Report includes iXBRL critical exceptions which MUST be cleared prior to the accounts being submitted to Companies House additionally other general exceptions that would have otherwise been reported had the accounts been generated via Reports | Annual will also be included.

Re-Generate

If changes to the content of the accounts are needed, close the Tag Editor and make the necessary changes then re-generate the accounts repeating the steps above.

 

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Before iXBRL Accounts are Submitted to Companies House

Once the accounts have been generated the Tag Editor will appear displaying the accounts with all tagged items highlighted in green (when accounts for a client are first generated all items which show as being tagged are those which have been pre-tagged by default).

The accounts should then be reviewed to identify any additional report items which are required to be tagged.

Select Show Taggable Items to highlight (in blue) all other report items which are allowed to be tagged.

To confirm if a report item is expected to be tagged use the Mapping Control which is docked on the right of the Tag Editor window to search the taxonomy.

Where a concept is identified as being relevant to the report item in question if that concept is in BOLD within the Taxonomy that indicates it is included within the minimum tagging list so tagging should be applied.

For more information on tagging see Help within the Tag Editor.

 

As well as completing iXBRL tagging at least one Director/Secretary MUST be selected to sign the Report of the Directors (where appropriate) and at least one Director MUST be selected to sign the Balance Sheet. A date of signing each report MUST also be entered. If the accounts are audited the name of auditor and date of singing the Report of the Auditors’ are also required.

Additionally the Company Registered number MUST be entered.

Where these items do not exist an ‘iXBRL critical’ exception will be displayed within the Exceptions Report tab. The Tag Editor will need to be closed and the relevant data entered.

Where these items do not exist an iXBRL critical exception will be displayed within the Exceptions Report tab. The Tag Editor will need to be closed and the relevant data entered.

 

Company Registered Number

Select Client | View and enter the Registered number on the Basic tab.

 

Signatures on Reports

Select Edit | Data Screens | UK | Company Information | Signature on Reports | Report of the Directors/Balance Sheet

 

Dates of Reports

Select Edit | Data Screens | UK | Company Information | Dates of Reports | Date of Directors’ Approval/Date of Auditors’ Reports

 

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iXBRL Finalise/Validation

Once the accounts have been reviewed, all tagging is complete and all critical exceptions and errors have been cleared the accounts MUST be validated. Validation can either be performed independently by selecting Validate from within the Tag Editor or will occur automatically when selecting iXBRL finalised.

 

Validation

Validation performs a series of checks on the iXBRL tagging which has been applied to the accounts to make sure all selections are valid. Where errors are identified a Tag Errors tab will appear within the Tag Editor displaying which report items are in conflict.

All Tag Errors MUST be cleared before iXBRL finalise can be set and iXBRL finalised status MUST be set prior to submitting to Companies House.

iXBRL finalised can only be set/revoked within the Tag Editor (or iXBRL Editor).

 

For more information on validation see Help within the Tag Editor.

 

When changes are made to the Postings, Data Screens or iXBRL tags (via the Tag Editor) after iXBRL fianlise is set, Accounts Production will reset the iXBRL finalise status to not finalised (a warning message is displayed to alert the user if electronic accounts have been submitted).

 

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Submit iXBRL Accounts to Companies House

Create Submission

Click the Create Submission icon to submit the financial statements electronically to Companies House.

When selected a choice is given to Submit Now or Submit Later.

Submit Now

The generated accounts will be submitted to Companies House. Once submitted, a message is displayed to confirm that the accounts have been Transmitted Successfully. At this stage this does not confirm the Accounts have been Accepted.

Once the accounts have been transmitted the Tag Editor is automatically closed.

Submit Later

This option should be used to create a copy of the iXBRL accounts for submission to Companies House at a later date. This prevents the need to re-generate the accounts within the Tag Editor.

Once a copy of the accounts has been created the Tag Editor will close automatically. The accounts can then be submitted via Reports | Submit CH E-File Accounts

Once the iXBRL accounts have been submitted (either now or later) a Submission Status icon is provided on the Reports toolbar ribbon within the Tag Editor when re-launched, with the icon changing depending on the current status.  If selected additional details on the submission will be displayed.

It is not necessary however to re-launch the Tag Editor once a submission has been successful.

Users MUST poll for an updated status to check whether the accounts have been Accepted, Rejected or are still Pending. This can be carried out automatically by launching the E-File Scanner from the Administration menu.  Click here for information on Tracking and Monitoring using the E-File scanner.

 

 

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Submit CH E-File Accounts

Where Submit Later is selected within the Tag Editor a submission will be created and shown within the Submit Electronic Accounts window (Reports | Submit CH E-File Accounts) where it can be viewed and then submitted.

Select View to review the contents of the accounts (as an HMTL file).

Once the accounts have been reviewed select Submit to electronically file the accounts to Companies House. Once submitted, a message is displayed to confirm that the accounts have been ‘Transmitted Successfully’. At this stage this does not confirm the Accounts have been Accepted.

As with Submit Now above a ‘poll’ for the latest status is required. Select Status to either Launch E-File Scanner or generate the Status Audit Report to check if a status has already been received.

It is also possible to submit iXBRL Accounts to Companies House via the iXBRL Editor (Administration | iXBRL Editor and CH E-File). The process of tagging, finalising, creating a submission and submitting follows the same steps as detailed above.

For more information see Help within the iXBRL Editor.

 

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Tracking and Monitoring Electronic Accounts

It is important to know the status of documents submitted to Companies House in case rejections occur and amendments need to be made before re-submitting.

When Companies House receives iXBRL Accounts, immediate acknowledgement is given that they have received the accounts


There are three tools available to track the status of accounts:

Query Status

Specific individual accounts submitted to Companies House electronically can have their status verified by going to: Posting | Posting Entry Status | Query Status

Querying each set of accounts submitted can be quite time consuming therefore using the E-File Scanner can make much lighter work of monitoring the statuses.

 

E-File Scanner

The E-File scanner is loaded from Administration | Launch E-File Scanner (or Reports | Submit CH E-File Accounts | Status | Launch E-File Scanner). It is used to track accounts which have been filed electronically and are still waiting for a response from Companies House. If this tool is running, an icon appears within the system tray at the bottom right of the screen and it will periodically check the status of all documents sent for each presenter registered in IRIS.

The E-File Scanner must be running to obtain regular status updates. To automatically launch it whenever Accounts Production is accessed go to Accounts Production | Setup | Electronic Options, select Launch E-File scanner on launch of Accounts.

See E-file Scanner for more information on the settings contained within the E-file scanner.

 

Status Audit Report

To run this report, go to Reports | Status Audit Report (or Reports | Submit CH E-File Accounts | Status | Status Audit Report). This report is used to see the details regarding paper filed forms and or electronically filed forms sent to Companies House.

The output of the report has various configuration options, see below:

 

The report output is dependent on the above selections however for each qualifying form it includes the form name and number, the date sent and by whom, the submission number, the status, number of responses and the last amended date and by whom.

 

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Rejections

If accounts are Rejected, Companies House returns an XML Gateway Error Code. This is recorded in Accounts Production on the Form Status screen, to view the code select Posting | Posting Entry Status click Submission Status.

Companies House has published a list of the codes and descriptions, to view the Companies House web page click the link http://xmlgw.companieshouse.gov.uk/errors.html.

 

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Re-Submit

If accounts have been rejected, make the amendments necessary and repeat steps as above to Re-Generate and Submit the Accounts. When Accounts have been re-submitted a new 'poll' for an updated status will be required.

 

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Status Audit Report

Once accounts have been submitted users can monitor the status by selecting Reports | Status Audit Report. Select the required criteria on the Status Audit Report Options screen. To narrow the search use the Show accounts only option.

Special attention should be paid to the Status column. Any submissions showing SENT would indicate that confirmation has not yet been received from Companies House on the current status. Users should make sure the E-File Scanner is running and that a regular ‘poll’ is being carried out.  Eventually the status shown on the report should change to Accepted or Rejected.

If the Status is showing Pending the above process should also be followed.

Click here for more information on Status Audit Report.

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Process Summary

The process summary is for easy reference, full details are below.

  1. Complete and ‘finalise’ clients Annual Accounts (Posting | Posting Entry Status | Finalised Status | Reports finalised) within Accounts Production.

  2. Generate iXBRL Accounts within the Tag Editor (Reports | iXBRL and CH E-File), complete iXBRL tagging and check the content of the accounts making sure all exceptions and errors are cleared prior to submission.

  3. Select iXBRL finalise, clear any Tag Errors reported after Validation.

  4. Select Create Submission | Submit Now to submit iXBRL Accounts to Companies House prior to deadline.

  5. Companies House receive the electronic Accounts via iXBRL service.

  6. IRIS displays a message Transmitted successfully. This DOES NOT confirm the accounts have been Accepted.

  1. A 'poll' for the status MUST be performed within IRIS by selecting Administration | Launch E-File Scanner

  2. Companies House send response and reason code back to IRIS where appropriate.

  3. Confirm the Status of Accounts within IRIS by selecting Posting | Posting Entry Status | Submission Status

  1. If accounts have been Rejected and need to be re-generated and re-submitted, make amendments and repeat steps as above.

  2. At regular intervals check the Status of ALL client’s accounts by selecting Reports | Status Audit Report

 

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