iXBRL tagging for listed companies

Two layers of filing, not one

Listed companies and their UK subsidiaries still file CT600 and Companies House accounts like any other UK company — that part of our service applies exactly as it does elsewhere. What's different is the additional layer above it: if your securities trade on a UK regulated market, your annual financial report needs ESEF/UKSEF structured tagging too, a distinct requirement from either CT600 or standard Companies House accounts.

Where the two requirements diverge

• CT600 and Companies House filings follow the same rules as any UK company, regardless of listing status
• ESEF/UKSEF applies specifically to the consolidated annual financial report of issuers on regulated markets — see our ESEF & UKSEF guide
• AIM-listed companies generally fall outside the ESEF/UKSEF mandate, since AIM is exchange-regulated rather than an FCA-regulated market

/faq

Frequently asked questions

Does every listed company need ESEF/UKSEF tagging?

Only issuers with securities admitted to a UK regulated market (broadly, Main Market listings) — AIM companies are generally outside this specific mandate, though they still file CT600 and Companies House accounts as normal. See our ESEF & UKSEF guide.

Do subsidiaries of a listed group need separate tagging?

Yes — each UK-incorporated subsidiary files its own CT600 and Companies House accounts. ESEF/UKSEF applies to the group's consolidated annual financial report, not to each subsidiary individually.

Can you handle both the group's CT600/CH filings and ESEF/UKSEF?

We handle CT600 and Companies House filings as our core service. ESEF/UKSEF is a specialist, individually-scoped workflow — tell us what you need and we'll confirm honestly whether it's in scope before quoting.