Modernising and standardising company tax returns

From:: HM Revenue & Customs
Published: 10 March 2026

Summary

A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.

This consultation ran from
9:30am on 10 March 2026 to 11:59pm on 2 June 2026

Consultation description

The government is introducing prescribed formats for Corporation Tax computations to improve the quality and consistency of Corporation Tax data.

This consultation invites feedback on the proposed timeline for moving to this standardised format and the necessary enforcement mechanisms to ensure compliance.

As a related measure, the government will also require mandatory online filing of amendments to company tax returns and seeks views on the timescales for this change and any potential exemptions from this requirement.

Documents