On 18 August 2022, the Financial Conduct Authority (FCA) updated their webpage on Consultation Paper 22/5 ‘Proposed changes to allow companies to use a more up to date electronic format for their annual financial reports’.

The webpage has added new text under the section ‘Respond to this consultation’ stating that, the consultation has now closed and the FCA have issued Handbook Notice 98 and Handbook Notice 100, which set out the changes made to the rules in relation to the UKSEF 2022 taxonomy and the ESEF 2021 taxonomy which the FCA previously consulted on.