Taxonomies
At the beginning of April 2026, we will be releasing the 2026 FRC taxonomy suite.
From then, this means Companies House will accept accounts submissions using the following FRC taxonomy suites: 2026, 2025, 2024, 2023 and 2022. This will align with the taxonomies accepted by HMRC.
Please note however, there are changes linked to the 2026 FRC taxonomy suite relating to the audit report concepts which will mean changes to our filing checks.
We would like to draw your attention to the following key changes:
New Audit report concepts added to the 2026 FRC taxonomy suite:
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Statement of auditors’ responsibilities for the audit of the financial statements
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Opinion of auditors on other legal and regulatory requirements
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Opinion of auditors on other matters prescribed by the Companies Act 2006
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Description of conclusions relating to going concern
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Emphasis of matter paragraph
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Other matter paragraphs.
Audit report concepts removed from the 2026 FRC taxonomy suite:
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Name of individual auditor
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Statement on respective responsibilities of directors and auditors
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Emphasis of matter statement
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Company is entitled to deliver abbreviated accounts and accounts properly prepared [true/false] (Deprecated 2022-01-01).
Optional new concepts added to 2026 FRC taxonomy suite (that are not required by ISA700):
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Registration number of senior statutory auditor
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Registration number of audit firm.
The ‘Name or location of office performing audit’ concept has been removed and the following more detailed concepts added:
- Address in the jurisdiction where the auditor practices [heading]
Address line 1
Address line 2
Address line 3
Principal location - city or town
County / Region
Postal Code / Zip
Use countries dimension tag attached to all lines of address to identify country [guidance]
If someone is filing with the 2026 taxonomy suite, they will only be able to use Name of senior statutory auditor and Name of entity auditors because Name of individual auditor no longer exist in the 2026 Taxonomy.
Filers using the 2026 Taxonomy Suite will need to tag the auditor name and the firm name using the Name of senior statutory auditor and Name of entity auditors concepts. If you as a software vendor have previously hard-coded the Name of individual auditor concept into any part of your application or process, it will not work when adopting the 2026 Taxonomy Suite.
Essentially, more information in an auditor’s report can now be usefully disclosed using the six new concepts (they relate to specific named sections of the audit report). If an auditor registration number is included, users can tag that; there are also granular address concepts to replace the Name or location of office performing audit concept. Similarly to Name of individual auditor, if an application is relying on the Name or location of office performing audit concept, it does not exist in the 2026 Taxonomy and will need to be updated to use these new concepts.
Charitable companies registered at Companies House
At the beginning of April 2026 when releasing the 2026 FRC taxonomy suite, we also propose to introduce a rule change to audited charitable company accounts.
For charity accounts, it is proposed that the Boolean “Charity audit carried out in accordance with the Charities Act 2011 [true/false]” be made mandatory where the accounts are tagged as Audited. This requirement would be conditional, applying only to charity accounts identified as audited.
Omitting the Boolean for audited charity accounts in this scenario will cause a rejection.
Once we have this proposed change confirmed, we will update you as soon as possible next month.
Likewise, once we have a deployment date for 2026 FRC taxonomy suite release in April (at the beginning), we will communicate this with you too.
SDN