Consultation outcome

Making Tax Digital for Corporation Tax

• From: HM Revenue & Customs
• Published: 12 November 2020
• Last updated: 30 November 2021 — See all updates

This consultation has concluded

Read the full outcome

Making Tax Digital for Corporation Tax consultation - summary of responses (open document format)

ODT, 96.5 KB

This file is in an OpenDocument format

Making Tax Digital for Corporation Tax consultation - summary of responses

PDF, 365 KB, 34 pages

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Detail of outcome

The government has published a summary of responses to the consultation on the design of Making Tax Digital for Corporation Tax.

We received 142 written responses. Of these, 91 were from individuals, companies and not-for-profit organisations, 22 from tax agents and 29 from representative bodies. In addition, 65 respondents completed the shortened online version of the consultation designed for small businesses. HMRC also held 10 virtual events to communicate and discuss the proposals and co-hosted a public webinar; over 1500 people in total participated.

The government welcomes the feedback received.

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Original consultation

Summary

We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.

This consultation ran from
8:30am on 12 November 2020 to 11:45pm on 5 March 2021

Consultation description

The consultation explores how the principles established for Making Tax Digital could be implemented for Corporation Tax.

It seeks views from companies and other organisations within the charge to Corporation Tax, agents, professional bodies and software developers, to help inform the future design of Making Tax Digital for Corporation Tax.

Responses from small businesses

If you are a small business, we have designed a faster way for you to respond. You can use an online form which asks for your views by answering questions based on summarised parts of the consultation (see ‘Respond online’ link in the ‘Ways to respond’ section below).

Documents

Making Tax Digital: Corporation Tax

PDF, 845 KB, 42 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 12 November 2020
Last updated 30 November 2021 + show all updates

1. 30 November 2021

   Published a summary of responses to the consultation.

2. 11 January 2021

   Added link to online response form

3. 4 December 2020

   Added dates of consultation events being held for sectors affected by the proposals.

4. 12 November 2020

   First published.