iXBRL - Do I have to produce iXBRL accounts for my charity?

HMRC have some transitional arrangements for smaller charities, so the answer to this question will depend on the size of the charity. If your charity has to prepare accounts under the Companies Act 2006 or Friendly and Industrial and Provident Societies Act 1968, the new rules require you to file your accounts and computations in iXBRL format. However, HMRC recognises that the accounting principles by which smaller charities prepare accounts mean that the accounts template included in the free software provided by HMRC may not be suitable for them. Until HMRC provides free software that is suitable for smaller charities, HMRC will continue to accept accounts from smaller charities in PDF format. Computations must be filed in iXBRL format. A ‘smaller charity’ for the purposes of this arrangement is one where, together with any wholly owned subsidiaries (companies owned by the charity), the combined income does not exceed £6.5 million for the accounting period. Charities with a combined income above £6.5 million will need to use to file their Company Tax Return, their accounts and any computations in iXBRL format. For further information please refer to HMRC’s guidance: https://www.hmrc.gov.uk/charities/guidance-notes/chapter6/partb.htm#69