and Customs requires businesses to submit their report and accounts and tax computations in iXBRL format when making their Corporation Tax return. Businesses and their agents can use HMRC's Online Filing software to prepare their report and accounts and tax computations in iXBRL format or they can prepare the iXBRL files themselves and submit them to HMRC. HMRC's Online Filing software is an example of a program which generates iXBRL from source data. This uses a series of forms in which the key data (which will appear in XBRL tags) are entered in data entry fields. Additional data (the rest of the report and accounts) are entered in text boxes. The program generates the iXBRL report and accounts in a standard sequence of sections and a standard format. All other formatting of material is lost. While the resulting report and accounts meets HMRC's requirements, it is not an attractive document to view or read. iXBRL is mandated for corporate filings by government agencies in Japan, Denmark and the United Kingdom. In the United Kingdom, Companies House also accepts iXBRL. Although iXBRL is not mandated by Companies House, it makes up the majority of the filings received each year. Since June 2016 the SEC started allowing firms to file using iXBRL in the required HTML filings. In June 2018, the SEC announced plans to move to iXBRL, removing the requirement to file separate HTML and XBRL documents. Since January 2021, all EU listed companies that prepare annual financial reports under IFRS have been required to publish these reports in Inline XBRL format, as part of the European Single Electronic Format (ESEF) initiative. History XBRL's beginning, in 1998, can be traced to the initial efforts of one person, Charles Hoffman, a Certified Public Accountant from Tacoma, Washington. The American Institute of Certified Public Accountants (AICPA) was also instrumental in pulling together what eventually became XBRL International. The specification went through several versions prior to XBRL v2.1 which was published in 2003. 1.0 – Published on July 31, 2000, this version was based on DTDs. It expressed the difference between data exchange in instance documents and metadata exchange in taxonomy documents. Taxonomies were expressed as XML Schema files, but these were not used for instance validation. 2.0 – Published December 14, 2001, this version introduced use of XML Schema substitution groups as a way of allowing schema validation of instances. Concept relations were