iXBRL tagging for universities
FE/HE SORP institutional accounts and trading subsidiary filings, tagged with the same rigour as any complex filing.
Charity-style accounting at institutional scale
Universities and further/higher education institutions typically report under the FE/HE SORP — combining fund accounting concepts similar to charity reporting (restricted and unrestricted funds) with the scale and complexity of a large, multi-entity organisation, often including trading subsidiaries.
What tends to need tagging
- Consolidated institutional accounts under the FE/HE SORP
- Trading subsidiary accounts and, where applicable, CT600 computations
- Fund-based disclosures distinguishing restricted from unrestricted funds
Where an institution or its subsidiary has an HMRC filing obligation, we apply the same discipline as any complex filing: correct taxonomy mapping, relevant supplementary pages, and an independent second review before delivery.
Frequently asked questions
Do universities file a CT600?
The university itself may have limited or no Corporation Tax exposure depending on its charitable and constitutional status, but a trading subsidiary company typically does file a standard CT600, tagged like any other company's.
What accounting standard do universities use?
Most report under the FE/HE SORP (Statement of Recommended Practice for further and higher education), which layers fund accounting onto a UK GAAP or FRS 102 base.
Can you handle a university's trading subsidiary separately from the main institution?
Yes — we can tag the subsidiary's accounts and CT600 as a standard company filing, separately from any institutional-level reporting.
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