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CCH Accounts Production (VAP) Version 7.40 SP2 (NI)

iXBRL update

Release Notes

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CCH Software has made every effort to ensure the accuracy and completeness of these Product Release Notes. However, CCH Software, its staff and agents will not be liable for any errors or omissions and use of the software is subject to the customer’s licence with CCH Software. These Product Release Notes should not be relied upon as a detailed specification of the system or the software.

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Personal Tax http://www.cch.co.uk/softwareproducts/pt_over.htm

Accounts Production http://www.cch.co.uk/softwareproducts/ap_over.htm

Audit Automation http://www.cch.co.uk/softwareproducts/aa_over.htm

Practice Management http://www.cch.co.uk/softwareproducts/pm_over.htm

Document Management http://www.cch.co.uk/softwareproducts/dm_over.htm

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CCH ACCOUNTS PRODUCTION (VAP) V7.40 SP2 MARCH 2011

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http://www.cch.co.uk/softwareproducts/pt_over.htm

http://www.cch.co.uk/softwareproducts/ap_over.htm

http://www.cch.co.uk/softwareproducts/aa_over.htm

http://www.cch.co.uk/softwareproducts/pm_over.htm

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Contents CCH Accounts Production (VAP) v7.40 SP2 Release Notes

1. Contents of Release 1

CCH Accounts Production (VAP) v7.30 - Technical Bulletin - New Audit Reports 1

CCH Accounts Production (VAP) v7.40 SP2 1

2. Taxonomy and other concepts 3

Taxonomy Tags 4

Date context 5

Dimensions 5

Groupings 5

3. iXBRL processing within client data 7

Tagging via formats 8

Creating a new tag 8

Dimensions 11

Editing an existing tag 12

Creating a practice level tag 14

Deleting a tag 14

Multi Tags 14

iXBRL Page and Tag report 15

View report dialog and generating iXBRL file 16

4. Known & Outstanding Issues 20

Textual information not tagged 20

Print iXBRL Page and Tags report does not include multi tags 20

Switching clients 21

Other infomration 22

Future updates to master tags 22

Reinstalling VAP 7.40 22

5. Frequently asked questions 23

The company only has 1 class of fixed asset, how do I reflect this? 23

The accounts include investment properties – how do I handle this? 25

Why don’t my Local formats tag correctly in VAP 7.40? 27

Why are exceptional items not tagged? 27

Why are auditors services and auditors benefits in kind not tagged? 28

Why is the tax rate not tagged? 28

Why are interim dividends paid not tagged? 28

Why are some items on the debtors and creditors notes not tagged? 28

Why are the officers’ names not always tagged on the Related party relationships and transactions note? 28

MARCH 2011 CCH Accounts Production (VAP) v7.40 SP2

Why are only some of the Advances and credits to directors information tagged? 28

6. Software corrections included in 7.40 SP2 29

7. Known & Outstanding Issues 32

Textual information not tagged 32

Print iXBRL Page and Tags report does not include multi tags 32

Switching clients 33

Not all tagged formula appear to be tagged 34

Other information 34

Future updates to master tags 34

Reinstalling VAP 7.40 34

CCH ACCOUNTS PRODUCTION (VAP) V7.40 JANUARY 2011

CCH ACCOUNTS PRODUCTION (VAP) V7.40 SP2 MARCH 2011 1

1. Contents of Release

On-line filing of company accounts in iXBRL format is to be mandatory for accounts submitted with Corporation Tax Returns from 1st April 2011.

This release of VAP introduces the functionality required to generate iXBRL accounts. The system allows XBRL tags to be defined for a set of formats and these tags will automatically be applied to any accounts produced for clients using the formats. The tags can also be customised for each client. This allows tags to be defined at data set level to cater for customised elements of the accounts.

As fully described later in this document, a new product CCH iXBRL Review & Tag, is used in conjunction with VAP for the final review and saving of the iXBRL file for submission to HMRC.

CCH iXBRL Review & Tag has been designed to meet two main objectives:

Provide a review tool for iXBRL accounts produced in VAP, VAP and CCH Accounts Production where final adjustments can be made to the iXBRL tagged accounts before submission to HMRC along with the Corporation Tax Return.

Provide the facility to convert accounts produced in 3rd party software e.g. Microsoft Word, into iXBRL.

Review & Tag is being provided free of charge to all VAP users for use as the review tool. The ability to convert accounts produced in 3rd party software is an optional module. Please contact your Account Manager for details if you have a need for this functionality.

These release notes provide full operating instruction in respect of the generation of the iXBRL accounts from VAP.

You can upgrade to this release from any previous version of VAP.

Note: Any clients upgrading from Version 3.x or below must also read the VAP 5.2 Product Release Notes. These incorporate documentation on all the changes implemented since the introduction of 5.1.

CCH Accounts Production (VAP) v7.30 - Technical Bulletin - New Audit Reports

This release of CCH Accounts Production (VAP) 7.40 does not include the above updated audit reports. Therefore you will need to reapply this technical bulletin after upgrading to VAP 7.40

CCH Accounts Production (VAP) v7.40 SP2 This release includes VAP 7.40 service packs 1 & 2


2. Taxonomy and other concepts

The term taxonomy refers to a set of XBRL tags that are used to represent the financial data elements that are commonly present in a set of accounts. There are 4 main taxonomies that you are likely to encounter:

UK GAAP

UK IFRS

UK Charities

UK Banking

However, the system can be used in conjunction with any taxonomy.

Each entity type will have only 1 taxonomy associated with it.

The taxonomy in use is recorded in a database and is automatically loaded when you load a client.

To cater for all possible variations in a set of accounts, the list of tags in each of the taxonomies is large, for example the UK GAAP taxonomy has over 5,000 tags. Each XBRL tag relates to one accounting concept and the tags are meaningfully named with human readable labels. For example, the first few tags in the profit and loss area of the taxonomy are as follows:

4 MARCH 2011 CCH ACCOUNTS PRODUCTION (VAP) V7.40 SP2

As will be seen, the taxonomy is set out in a logical order with the tags list shown in the order in which you would expect to find the corresponding item in the accounts. A facility is also provided to search for a tag by name or by identifier.

For the first 2 years, HMRC have indicated that they will accept accounts tagged to a subset of the full list of tags, called the Minimum Tagging List. The UK GAAP minimum list contains approximately 1,250 tags and you can restrict the tags shown to only contain those in the minimum list when viewing the Taxonomy in the system.

The term minimum tagging list is misleading. It does not mean that all of these tags have to be present in the iXBRL file, simply that where the associated accounting concept is present in the accounts, the tag must be applied. For example, if the company does not have other operating income, then there is no need to include this tag with a 0 value, it is just omitted from the file.

When accounts are tagged to the minimum list, there will be data appearing in the accounts that is not tagged. For example, although all possible accounting policies notes are represented by tags in the full taxonomy, only a handful are included in the minimum list. Hence, some of the accounting policies notes will be tagged and some will not. It can therefore difficult to verify that everything that should have been tagged has been tagged when you are using the minimum list. This will only be possible with experience and using the list of unused tags from Review & Tag. This list shows all tags from the minimum list that have not been applied and you can scan it and check that there are no accounting concepts in the accounts that relate to the tags not used.

Applying the correct tag to the data it defines allows the receiver of the iXBRL file to automatically extract the data and manipulate it.

Taxonomy Tags The taxonomy comprises the following main tag types:

Text tags are intended to be applied to textual data. In this context text can be made up from any characters so these tags can be applied to any data without resulting in an error in the resulting iXBRL file.

Numeric tags are intended to only be applied to numeric data.

Date tags are intended to only be used to tag dates in accounts.

Percentage tags are intended to only be applied to percent figures.

When you are associating tags with data in VAP, you associate the tag with the source element, such as a Global range or formula this means that once a tag is associated it will be used wherever that source element is printed in the accounts. No validation of tag types is attempted when you make the association as it is not always possible for the system to know if the resulting data will contain valid data when the iXBRL file is generated. For example, you may have defined a text field to hold a date or a number that they user free types. In this case it would be valid to apply a date or numeric tag to the field.

Full validation of the resulting data is carried out when the iXBRL file is generated for the client and loaded in Review & Tag. At that point you will be advised if there are any errors in the type of data held in a tag.


Date context Each tag has a date context associated with it. The date context can either be of type duration that covers the period of the accounts, e.g. turnover; or of type instant that relates to a point in time, the start or end of the accounting period, e.g. stock at the year end. These contexts can relate to the current or the prior period and you select the period to use when applying the tag.

Dimensions There are a number of instances where the same tag is used but the figure to which it is applied is different because it represents a sub analysis of the total figure. XBRL uses Dimensions to provide this further level of analysis/disclosure for a tag.

A good example is where the Turnover/gross operating revenue tag sometimes has to be analysed between continuing operations and discontinued operations. A dimension is included in the Taxonomy called Operating activities and this has elements representing the possible sub analysis of turnover.

Each dimension has a default setting. Identified by [default] in the label and when you apply a tag this is the dimension that will be used unless you indicate otherwise.

Groupings A further concept relating to taxonomies is groupings, also referred to as Tuples. Groupings are required to allow a set of tags that relate to each other to be used multiple times in a document and where, in theory, there is no limit to the number of times the tag could be used. For example, revaluation of a number of different properties where the same information is required for each property – basis of valuation, name and qualification of valuer, etc., and there could be any number of properties revaluations in the accounts.


A good way of considering groupings is to think of the data as represented in a table:

Row 1 Property 1 Name of valuer Basis of valuation



In VAP, we allow you to enter a group identifier on any tag that forms part of a grouping to record in the iXBRL file the group (row in this case) to which it relates. All of the tags applied to the data in row 1 may have a grouping identifier of 1, all in row 2, 2, etc. This, for example, allows the system extracting the data from the iXBRl file to associate the correct name of valuer with the correct property.


3. iXBRL processing within client data

VAP provides for the associations of XBRL tags to the following:

A formula, such as [a,*TO]

A nominal account

A database item

Text typed on a format

By associating the tags with the source elements that go to make up the accounts, the system can use the association at client level even if the formats that make up the accounts are customised, even if they were customised before this release.

The only exception to this is in respect of tags associated with cells. In some cases it is not appropriate to associate a tag with the a formula, e.g. if it was a total achieved with =SUM(X9:X9), or text typed on the face of a format that would be varied on a client to client basis. For these we have the facility to associate the tag with the cell rather than its contents. Such tags are bound to the page itself and hence where prior to this release you have made a page local that now contain cell tags, these tags will not appear for the client.

If you have heavily customised the format changing formulas, this will disassociate the tag from the element. In these cases you have two options:

1. Revert the page to master and, if required, apply the customisation again, or

2. Manually apply the tag to the cells in the local page.

Where a page has been heavily customised, the second option may be the quickest as it only takes a few moments to apply a tag.

Although tags are associated with the source elements, most tag associations can be made thorough the formats.

No matter where you are in the system when you access the tagging options, the system uses the same dialogs to present the tags and associated options.


Tagging via formats The easiest way to view the tags that are going to be applied and add/edit/remove tags is via the formats. By doing this you see the data in the format that it is going to be used on the accounts and it is therefore easier to review and select the appropriate tag to use.

The Data menu contains an option called iXBRL Recalculate. When this is selected, the system will display an iXBRL icon, in the top right of any cell that contains data that has a tag associated with it or if the cell has a tag associated with it.

As you move the mouse pointer over a tag icon, a panel appears that contains details of the tags relating to the cell.

Creating a new tag To create a new tag, right click on any untagged cell and select iXBRL Tag from the popup menu:

The system will open the Add tag and Taxonomy dialogs.


If you do not wish to proceed to apply a tag, click on the Cancel button to close the dialog.

This dialog displays the tags that are relevant to the taxonomy in use for that client and contains the following:

Search A facility to search for a tag either by its label or tag name.

Minimum tagging checkbox

Facility to toggle between the full list of tags and the minimum list.

Tag list The list of tags available.

Information panel Showing details in respect of the tag currently selected.

Date context The date context that will be applied to the tag selected.

Searching for a tag

To search for a tag, click in the Search edit box and type any string that appears within the tag label. As you type the system will find the first instance of the string in the tag labels. If this is not the tag you are looking for, either continue typing to refine the search or use the F3 key, which will look for the next tag with a label containing the string entered.

Minimum tag list

Ticking this checkbox will result in the tag list being restricted to only display the tags in the minimum list. Removing the tick will result in the full list of tags being displayed.


Tag list

The tag list contains a tree view of the available tags. This is presented in a logical order that follows the information contained in a set of accounts. On initial display, the tree will be collapsed with only the main headings displayed. To expand a heading, click on the icon and to collapse a heading click on the icon.

In the list, nodes are identified with the following icons:

Text tags are intended to be applied to textual data. They are represented by a circle containing the letter “T”. If the circle is blue then the tag is a standard tag, if it is purple then the tag forms part of a grouping. Groupings are described later. The small “d” to the right of the circle indicates that this tag has a date type of duration. Date types and contexts are described below.

Numeric tags are intended to be applied to numeric data. In this case the circle, blue or purple, contains the letter “N”. A small “d” to the right of the tag indicates the tag has a date type of duration, e.g. a figure that covers the whole period such as Turnover. If a

small “i” appears to the left of the tag then the date is of type instant. These are used for figures at a specific point in time such as Stock at the end of the year.

Date tags are intended to be used to tag dates in accounts. Represented by blue or purple circle containing the letter “D”, they can also have duration or instant date types.

Percentage tags are to be applied to percent figures. Represented by a blue or purple circle containing the letter “P”, percentages have date types of instant.

Double click on a tag label to select it to apply to the data from which the dialog was called.

Information panel

The information panel contains details about the tag that is currently selected in the tag list. It shows the following:

Label The label associated with the tag.

ID The ID of the tag. This is made up of the source of the tag and the name for the tag used in the iXBRL file. The listed taxonomy will be derived from a number of sources, for example, the entity information is common to UK GAAP and UK IFRS. Hence rather than these tags being defined in the individual taxonomies they are derived from a common list called the Common Data Taxonomy. Any tags drawn from this list is prefixed with “uk-bus”. If the tag is within the accounting convention taxonomy itself it will be prefixed with “uk-gaap” or “uk-ifrs”.

Type The type of data the tag is identifying. There are many different types, for example Numeric or Text.

Period Tags will either be of period type “duration”, tags which related to the period, or “instant”, tags which relate to the start or end of the period.


Date Context

Each tag has a date context associated with it. The date context can either be of type duration that covers the period of the accounts, e.g. turnover; or of type instant that relates to a point in time, the start or end of the accounting period, e.g. stock at the year end.

At the foot of the taxonomy is a date context drop down list that allows you to select that which is appropriate to the tag to be applied. When you select a tag of type duration, the date context will default to Duration of current year and when you select a tag of type instant it will default to End of current year. You may change the default by selecting an alternative from the drop down list. The context you select will be retained until you select a tag of a different date type. This means that, for example, if you selected Turnover and change the date context to Duration of prior year the system would retain this for all tags you apply, e.g. Cost of sales, Gross profit, etc., until you change the date context or select a tag of type instant.

Selecting a tag

To select a tag, find it in the list, make sure that the Context is set as required and click on OK.

The system will close the Taxonomy dialog and present the tag in the Edit tag dialog. Select the dimensions relevant to the tag, as outlined below and then click on Save to save the tag.

Dimensions All tags have dimensions associated with them. For most tags the default dimensions will apply and hence these can just be accepted, however for other tags it will always be necessary to select a dimension. An example of a tag where you have to select a dimension is Tangible Fixed Assets, at cost or valuation. For this tag there is a dimension called Tangible fixed asset classes containing elements such as All tangible assets, Land and buildings, Land, Plant and machinery, etc. One of these elements need to be selected to identify the nature of the asset being tagged.

As indicated, any dimension that has a default element will have that element automatically selected. If no changes are required, simply press OK. If, however you wish to select a dimension element, you can do this by either double clicking on the dimension item, or clicking on the down arrow, to open the list of available dimension elements from which one can be selected.


Editing an existing tag To edit an existing tag, right click on a tagged cell and select iXBRL Tag from the popup menu:

The system will display the Edit details dialog. This dialog displays the information that is held in respect of the tag associated with the item. The details are as follows:

Tag name The identifier for the tag as used in the iXBRL file.

Tag detail The human readable label associated with the tag in the taxonomy.

Period The date period in use for the tag.

Formula The formula, database code or unique identifier that the tag is associated with.

Reference cell Makes the tag local to the client.

Dimension Any dimensions set for the tag. Note that default dimensions are not shown here only dimensions that you have selected.

Master\Practice Indicates if the Tag is our Master or has been edited by Practice.

Delete Delete the tag association for the formula.

Multi tag Apply multiple tags to the formula.


If the tag is a multi tag, see below for more details on multi tags, the Edit details dialog is as follows:

Additional controls for a multi tagged item

Sub formula Sub elements of the main formula that are tagged independently

Add Sub Adds a further sub formula that can be tagged independently

Delete Sub Deletes the selected

Delete All Deletes all associations for the formula

From this dialog you can:

Change the tag that is associated with the formula

Select a new date period by selecting a new one from the drop down list.

Edit the dimensions by clicking on the appropriate drop down menu

Create a Practice version of this tag


Creating a practice level tag This facility is only available to users who have rights to make changes to the practice’s master formats.

If you wish to change a tag that has been applied in the master formats, you can click on the Practice radio button. On doing this a Save button will appear. You are now free to change any of the details of the tag, using the options described below. Clicking on Save will save you changes at practice level for application to any client in which the formula is used.

If you access this dialog from a local format, or if you do not have rights to edit your practice’s master formats, following this procedure will result in tag being associated with the cell from which the dialog was called. This will ensure that any changes you make will only affect the tag applied to the client being edited.

Note that changes cannot be made to the Master Tag, any changes made to tag associations will be applied to the Practice or client level tags only.

Deleting a tag Delete

The Delete button allows you to remove any practice level tags that have been set. If the formula was originally tagged at master level, this will result in the tag association reverting to the master association.

Delete all

The option is only available in a multi tag association. If you click on Delete All this will delete all the practice level tags associated with the formula. If the formula was originally tagged at master level, this will result in the tag association reverting to the master association.

Delete Sub

To delete a tag associated with a sub part of a formula, click on Delete Sub this will delete the tag association with the sub formula. If the formula was originally tagged at master level, this will result in the tag association reverting to the master association.

Multi Tags The concept of multi tags allows you to tag parts of a formula. For example, the formula

=Company Registration No. {#cd25} ({#cd26}).

is used to display the company registration number but only the {#cd25} part of the formula is the number, the rest is just information surrounding it. The only part that needs to be tagged is {#cd25} this is achieved by using multi tags.

To create a multi tag:

1. On the cell containing the formula that is not currently tagged, right click and select iXBRL Tag

2. Close the Taxonomy dialog 3. Click Multi Tags 4. Click in the Sub Formula field and the system copies the main formula to it. 5. Double click on the sub formula to put it in edit mode and edit the formula to leave only

the desired part, {#cd25} in our example 6. Click the browse button for the Tag name and select the taxonomy element to be

associated with that formula Edit the Period and/or Dimensions as required then click Save.


This will convert the tag into a multi tag and an Add sub button will appear. If the main formula had further sub elements that you wished to tag, click on Add sub and a second sub formula line will appear. Proceed from step 5 above to tag this item.

iXBRL Page and Tag report Using the Print iXBRL Page and Tags report from the Data menu, a report can be generated of the tags used an individual page or note.

The report is in two parts:

Part 1 – shows the format header and page with cells that contain a tag highlighted.

Part 2 – Contains detailed of the tags used with a reference to the cell that are applied to.


View report dialog and generating iXBRL file When you first preview a set of accounts on the screen, they will appear in the format that they would normally be printed.


If you wish to view the XBRl tags that are associated with the data displayed, click on the button and the system will overlay the tags on the display. Note that this option is only available if you preview a full set of accounts.

This view shows as much text of the label that is associated with the data as possible in the space available and in most cases this will be sufficient to assess if the correct tag is being used. It also makes it clear what data is tagged and what is not.


Generating the iXBRL file

Two options appear in the Final Accounts side bar that relate to iXBRL.

iXBRL Review

IXBRL Save file

Both of these options create an XML file in the format used by CCH iXBRL Review & Tag. The only difference is that the first option creates the file and then launches Review & Tag to allow you to review the tags in more details and save the iXBRL file for submission, while the second option simply creates the file.

On selecting either option, the system will display the Save XML file dialog.

The system will offer a default file name constructed as follows:

Client name-Year_end.XML

The first time that you run this routine, select an appropriate folder to save your XML files and this will be used as the default for future XML file generation.

If you selected iXBRL review, the system will launch Review & Tag and display the XML file created.

Note: If this is the first time you have accessed Review & Tag on the computer it will ask you to select the program executable, iXBRLReview.exe, using the Browse for folder dialog. The default location for the Tag and Review is C:\Program Files\CCH Prosystem\iXBRL you will only see this once and only if Review & Tag has not been launched before.


This program allows you to review the tags in use and make final changes if required before creating the iXBRL file for submission. Note that any changes you make here are not reflected in the source data in VAP, they are simply edits to the iXBRL file.

Please refer to the CCH iXBRL Review & Tag User Guide for details on how to use this program.

Note: To use Review & Tag to in conjunction with VAP you must be running a version of Review & Tag with a build date of 31 January 2010 or later. If you are using an earlier version then please download the latest version from our support web site www.cch.co.uk/softwaresupport.

http://www.cch.co.uk/softwaresupport


4. Known & Outstanding Issues

This list is not exhaustive and is purely provided as an indication of what changes we are reviewing for incorporation in our next release. During our review it may become apparent that some of the following issues are not relevant and therefore do not require inclusion.

Textual information not tagged There may be some information in the accounts that needs to be tagged but where it is not possible to tag it at master level.

An example is Ultimate controlling party. This information is held in VAP in a free format text field and shown on note44, however the taxonomy only requires that the name of the ultimate controlling party is tagged together with a Yes/No that the controlling party is the ultimate controlling party and not the full text of the paragraph within which the name appears. As every occurrence of this information will be unique to each client it is not possible to assign a tag to it, therefore this will have to be tagged using the CCH iXBRL Review & Tag software.

Print iXBRL Page and Tags report does not include multi tags The Print iXBRL Page and Tags report from the Data menu, will not show any tags that are Multi tags

After editing a format and saving – it asks you to save again After editing a format, when you close the format a message appears advising that the iXBRL tagging of a cell has taken place and the format must be saved. This will happen even if you

have saved the format using the button and no editing has taken place after the last save.

When you get this message you will have to click Yes and then (if no changes have been made) click Cancel, or Save (if changes have been made), the format will then close.

XBRL option on Preview abbreviated accounts If you select the option to display XBRL tags when previewing Abbreviated accounts, the system will display an error message.

Some texts not tagged At present it is not possible to tag data over a certain length. This currently affects the following items:


Format Label Tag

Balance sheet

Company entitled to exemption under Section 477 Companies Act 2006

uk-gaap_CompanyEntitledToExemptionUnderSection477CompaniesAct2006

Taxation note

Standard (nominal) tax rate uk-gaap_StandardNominalTaxRate

Until this is resolved these items (if applicable) will have to be tagged manually.

Shareholders funds tagging issue The Closing share holder funds figure for the comparative and the Opening share holder funds for the current year both use the same formula [b,*SF]. As it is not possible to assign the same formula with different tags, for this release this formula has been tagged as the opening balance to the current year.

By doing this it will appear that there is a current year tag in the comparatives of the Balance sheet. However this will not cause an issue when submitting the accounts to HMRC as they are currently not using the comparative data tags.

Extract from Balance Sheet:

Extract from Reconciliation of Shareholders funds note

This issue also affects the cashflow notes

Tagging text only Currently pure text typed on a format cannot be tagged. If this needs to be tagged you can either use a Cell Reference tag or tag the data in Review & Tag.

Switching clients On some systems, if you preview accounts and view the XBRL tags, then switch to another client, preview accounts and try and view the tags, the system will display an error. If this happens on your system, close VAP before loading the second client.


Other infomration

Future updates to master tags The process of tagging the formats is an ongoing exercise and updates to the tagging list will be issued via SQL script that can be run via the RunSQL.exe, a program that is installed with VAP. Details of how to use the RunSQL.exe will be issued when the updates are released.

Reinstalling VAP 7.40 If you are required to reinstall VAP 7.40 you must uninstall the “Taxonomy ActiveX” from add remove programs before reinstalling the application


5. Frequently asked questions

The company only has 1 class of fixed asset, how do I reflect this?

If you have only one fixed asset class then you will need to edit the dimensions on the column displayed from [All tangible fixed assets] to the appropriate asset class i.e. [Plant and Machinery], [Land and Buildings] etc.

1. In these circumstances, the tangible fixed asset note appears as follows:

2. Looking at the formats, it can be seen that columns G to I have been suppressed and that the total column is used to show the single asset classification. The dimension used in this column is “All tangible fixed assets” and this would pass HMRC’s tests, provided there are no investment properties, however it would not provide details of the asset type in the iXBRL file. To provide these details, you need to change the dimension used to record the fact that the figures related to, in this case, Plant and Machinery.


3. Make the format (Note18) local, open it and select Data > iXBRL Recalculate. Open each tag in the cells in column J, right click on the cell and select iXBRL Tag:

4. Click on Edit to enter edit mode and can change the Tangible fixed asset class Dimension from All tangible fixed assets to Plant and machinery

5. Once the dimension information has been updated you will need to click the [Save] button.

6. Once all dimensions have been updated you must save the page it is easiest to use the icon to do this.


The accounts include investment properties – how do I handle this? In the VAP formats both the fixed assets and Investment properties are shown as a single figure on the Balance sheet. However, this information is then split between two separate notes in the accounts.

Due to the division of this data in the notes, the totals of the fixes asset note will not match the totals in the balance sheet where a company has investment properties. In such cases it is necessary to change the tags used in the totals on the fixed asset note where a company has multiple classes of fixed assets other than investment properties.

Where a company only has one class of fixes assets, the tags will be adjusted as above and no further action will be required.

1. Make your fixed asset note (note18) local

2. If you have multiple classes being displayed on this note then you will need to suppress any tags in the total column.

3. Open the format and select Data > iXBRL Recalculate. Open each tag in the cells in column J, right click on the cell and select iXBRL Tag:


4. Click Edit – You are now in edit mode – To suppress the tag tick the Tag Suppressed box


5. After enabling the tag suppress, click Save

6. After saving the tab you must save the page it is easiest to use the icon to do this.

Why don’t my Local formats tag correctly in VAP 7.40? The iXBRL tags have been allocated against the global ranges and formula used in our default master formats. By customising the formats you may have changed the formula users and hence the system will not apply any tag as the formula is not know.

In these cases you can either apply a tag to the cell in the localised page or revert the page to the master version and re re-apply your localisation.

Why are exceptional items not tagged? It is not possible to pre-tag exceptional items as all exceptional items require the appropriate tag to be used, e.g. Gain (loss) on sale or termination of operations, Provision for operating loss on discontinued operations or Costs (gains) from fundamental restructuring or reorganisation. As there are no predefined nominal accounts for these exact categories we cannot tag these global ranges with the appropriate tag.

These tags will have to be applied for each client, or tagged manually using CCH iXBRL Review & Tag.


Why are auditors services and auditors benefits in kind not tagged?

It is not possible to pre-tag auditors services as there are no predefined fields for these exact categories we cannot tag these fields with the appropriate tag. These tags will have to be applied for each client, or tagged manually using CCH iXBRL Review & Tag.

Auditors benefits in kind are not part of the minimum tag list

Why is the tax rate not tagged? Due to the complexity of this formula we cannot currently pre-tag this information.

This will have to be tagged manually tagged to the Standard (nominal) tax rate using CCH iXBRL Review & Tag

Why are interim dividends paid not tagged? It is not possible to pre-tag dividends paid as there are no predefined nominal accounts for these exact categories.


Why are some items on the debtors and creditors notes not tagged?

Both the debtors and creditors notes contain user definable spare nominals, it is not possible to supply the appropriate tag to be used, as we will not be aware of the nature of the item.


Why are the officers’ names not always tagged on the Related party relationships and transactions note?

If the officer’s name includes the Title or Suffix field this information is not included in the generation of this note. As a result of this, the system does not tag the item as it would cause an error in the iXBRL file.. This does not affect the integrity of the iXBRL document generated which will be accepted.

Why are only some of the Advances and credits to directors information tagged?

Only the Advances and credits to directors is on the minimum tag list. The minimum tag list does not contain the tags for Interest rate or Interest charged. Additionally it appears that the HMRC gateway will not accept the opening balance tag information so this is not tagged.


6. Software corrections included in 7.40 SP2

Note20 – Fixed asset investments - Subsidiaries information duplication

The subsidiary information was being duplicated which, in some cases could cause the program to crash.

Note58 - Related party relationships and transactions – iXBRL tagging issue

The XBRL tags attached to the data in this note were incorrect.

Run time error when using the XBRL tags option previewing full accounts

If you selected the option to display XBRL tags when previewing accounts, in certain circumstances the system displayed a runtime error and the application could crash.

Only first 3 directors being tagged If the company had more than 3 directors then only the first 3 directors were correctly tagged.

Cannot create practice level multi-tags It was not possible to create a practice level multi-tag based on an existing master level tag.

View tag dialog failed to display tag When you drilled down from a format to view the details of a tag, the tag details failed to display if the tag was not part of the minimum tagging list.

Potential to disable the office plug-in for the Document Management

There was the potential that running VAP 7.40 could cause a change to a registry key that disabled the office plug-in for Document management.


XML contains duplicate tags The existence of Practice level tags was not always recognised when generating the XML file resulting in the duplication of tags.

Directors not being tagged Where directors from previous periods had been deleted and new directors added it was possible that not all the current directors were being correctly tagged

Ability to suppress tag at a practise level now added The ability to suppress a tag at a practice level has now been enabled.

Period end date not consistent with tax return In certain circumstances the period end date generated in the iXBRL file did not match the period end dates of the tax return being submitted.

Highlighting of reversed items The highlight of items which have been reversed did not always fully cover the full extent of the text, including brackets where appropriate.

Conversion to zero Where a hyphen has been used to denote a zero to ensure it was a correct data type for iXBRL some instances were not being converted to a numeric zero.

Ampersands in HTML In certain Internet Browsers ampersands were not being rendered correctly when the iXBRL file is generated

Dimension information not included in the iXBRL file For Director related iXBRL tags the associated dimension information was not always included in the iXBRL file generated

Unzipping error Unzipping data where tags were malformed caused the message “The changes you requested to the table were not successful because they would create duplicate values in the index, primary key or relationships”

XML tags for the Related party relationships and transactions note

Where the note contains multiple records for the same officer it could cause the tags to go out of synchronisation


XML tags for directors is duplicated Where there are only 2 directors and the first director is also company secretary the xml tag is duplicated


7. Known & Outstanding Issues

This list is not exhaustive and is purely provided as an indication of what changes we are reviewing for incorporation in our next release. During our review it may become apparent that some of the following issues are not relevant and therefore do not require inclusion.

Textual information not tagged There may be some information in the accounts that needs to be tagged but where it is not possible to tag it at master level.

An example is Ultimate controlling party. This information is held in VAP in a free format text field and shown on note44, however the taxonomy only requires that the name of the ultimate controlling party is tagged together with a Yes/No that the controlling party is the ultimate controlling party and not the full text of the paragraph within which the name appears. As every occurrence of this information will be unique to each client it is not possible to assign a tag to it, therefore this will have to be tagged using the CCH iXBRL Review & Tag software.

Print iXBRL Page and Tags report does not include multi tags The Print iXBRL Page and Tags report from the Data menu, will not show any tags that are Multi tags

After editing a format and saving – it asks you to save again After editing a format, when you close the format a message appears advising that the iXBRL tagging of a cell has taken place and the format must be saved. This will happen even if you

have saved the format using the button and no editing has taken place after the last save.

When you get this message you will have to click Yes and then (if no changes have been made) click Cancel, or Save (if changes have been made), the format will then close.

XBRL option on Preview abbreviated accounts If you select the option to display XBRL tags when previewing Abbreviated accounts, the system will display an error message.

Some texts not tagged At present it is not possible to tag data over a certain length. This currently affects the following items:


Format Label Tag

Balance sheet

Company entitled to exemption under Section 477 Companies Act 2006

uk-gaap_CompanyEntitledToExemptionUnderSection477CompaniesAct2006

Taxation note

Standard (nominal) tax rate uk-gaap_StandardNominalTaxRate

Until this is resolved these items (if applicable) will have to be tagged manually.

Shareholders funds tagging issue The Closing shareholder funds figure for the comparative and the Opening share holder funds for the current year both use the same formula [b,*SF]. As it is not possible to assign the same formula with different tags, for this release this formula has been tagged as the opening balance to the current year.

By doing this it will appear that there is a current year tag in the comparatives of the Balance sheet. However this will not cause an issue when submitting the accounts to HMRC as they are currently not using the comparative data tags.

Extract from Balance Sheet:

Extract from Reconciliation of Shareholders funds note

This issue also affects the cashflow notes

Tagging text only Currently pure text typed on a format cannot be tagged. If this needs to be tagged you can either use a Cell Reference tag or tag the data in Review & Tag.

Switching clients On some systems, if you preview accounts and view the XBRL tags, then switch to another client, preview accounts and try and view the tags, the system will display an error. If this happens on your system, close VAP before loading the second client.


Not all tagged formula appear to be tagged Some formula do not appear to be tagged when viewing the format but the tag information is displayed in the iXBRL document.

Note08a.C01 contains the formula :

=[a,*AR]+((#pn24)+(#pn66)+(#ai006)+(#ai009)+(#ai012)+(#ai015)+(#ai018)+(#ai021)+(#ai024)+(#ai027))+((#ai214)+(#ai217)+(#ai220)+(#ai223)+(#ai226)+(#ai229)+(#ai232)+(#ai235)+(#ai238)+(#ai241))+((#ai183)+(#ai186)+(#ai189)+(#ai192)+(#ai195)+(#ai198)+(#ai201)+(#ai204)+(#ai207)+(#ai210))+((#ai152)+(#ai155)+(#ai158)+(#ai161)+(#ai164)+(#ai167)+(#ai170) +(#ai173)+(#ai176)+(#ai179))+((#ai122)+(#ai125)+(#ai128)+(#ai131)+(#ai134)+(#ai137)+(#ai140) +(#ai143)+(#ai146)+(#ai149))

The application will not display the dot in the cell.

This cell will generate the iXBRL tag which can be viewed in either CCH Tag & Review or in VAP by previewing the full set of accounts and using the iXBRL option within preview.

This is a known issue.

Other information

Future updates to master tags The process of tagging the formats is an ongoing exercise and updates to the tagging list will be issued via SQL script that can be run via the RunSQL.exe, a program that is installed with VAP. Details of how to use the RunSQL.exe will be issued when the updates are released.

Reinstalling VAP 7.40 If you are required to reinstall VAP 7.40 you must uninstall the “Taxonomy ActiveX” from add remove programs before reinstalling the application

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