MTD for Corporation Tax

A consultation document on Making Tax Digital for Corporation Tax (MTD for CT) was published by HMRC at the end of 2020. The consultation explored how the principles established for Making Tax Digital could be implemented for Corporation Tax. We responded to this consultation and our response can be found here.

HMRC published a summary of responses to the consultation on 30 November 2021.

The government have said that they will not mandate MTD for CT prior to 2026.