Open consultation

Modernising and standardising company tax returns

Published 10 March 2026

Summary

Subject of this consultation

The consultation seeks views on the implementation of full prescription of the content, format and XBRL data tagging of computations submitted as part of the company tax return.

Scope of this consultation

The government invites feedback on implementation timelines for the prescription of Corporation Tax computations, arrangements to ensure a smooth transition from the current rules, and proposals for proportionate enforcement mechanisms to secure compliance.

The consultation also addresses mandatory online filing for amended company tax returns and invites feedback on potential issues.

Who should read this

Software developers and vendors, tax advisors, corporates, and relevant representative bodies.

Duration

The consultation will run for 12 weeks starting on 10 March 2026 and ending on 2 June 2026.

Lead officials

The lead officials are E Upali and S Jeavons of HM Revenue and Customs (HMRC).

How to respond or enquire about this consultation

Responses should be made using this online form: Modernising and Standardising Company Tax Returns

Postal responses may be sent to:

Corporation Tax Structure Team
Room 3/64
100 Parliament Street
London
SW1A 2BQ

Additional ways to be involved

HMRC also welcomes discussions with interested parties. If you would like to meet with policy officials, please contact HMRC using the details above.

After the consultation

The government will analyse and publish a response to the views expressed by stakeholders announcing the implementation timescale. The government will announce its preferred approach for enforcement at a later date.

Getting to this stage

Since late 2024, HMRC has worked closely with key software developers, the advisory community, professional bodies and other relevant stakeholders to design and deliver the first phase of prescribed requirements for Corporation Tax computations. This initial phase, encompassing accounts adjustments and capital allowances, was published in July 2025. The feedback from this initial phase has helped inform this consultation.

Previous engagement

This consultation follows on from the early engagement to shape the prescription of computations requirements. This has included targeted discussions and technical workshops with software developers, professional bodies and tax advisers.

Early collaboration allowed HMRC to test draft prescribed sections, understand the operational impacts on software products, and refine the approach in response to stakeholder feedback. Developers also highlighted the need for realistic implementation timelines, which informed the decision to move to a formal public consultation. This early engagement provides a strong foundation for the proposals now being consulted on.

1. Introduction

Corporation Tax computations are part of the Company tax return, alongside the CT600 and the company accounts. The Corporation Tax computations are currently submitted in a free-format structure and tagged in XBRL (eXtensible Business Reporting Language) to make them machine readable.

The current flexibility is intended to accommodate the breadth and variety of the Corporation Tax population. However, too much divergence has evolved over time in both presentation and the way XBRL tags are applied, resulting in significant variation in how essentially similar information is presented. In many cases, key information is omitted, presented ambiguously, or set out in formats that are difficult to interpret for both human and machine readers.

For taxpayers and agents, unclear expectations about what constitutes a complete and correct return contribute to error and unnecessary enquiries for otherwise compliant taxpayers. Unrepresented businesses who rely on their software can be particularly at risk.

Whilst the mainstream software industry work closely with HMRC to assure their products, some suppliers have fallen short and the market is growing. Developers can be under-cut by those with substandard products which do not file a correct return. With defined standards, HMRC can consistently address substandard software and promote a level playing field.

For HMRC, poorly structured or incomplete computations undermine the department’s ability to deliver its core functions of supporting and ensuring taxpayers comply with their tax obligations. Inconsistent data also inhibits more efficient digital services, requires manual intervention to validate or interpret information, and could distort HMRC’s view of the Corporation Tax tax base. These divert HMRC resources towards clarifying basic information rather than focusing on reducing the Corporation Tax gap, which for 2023 to 2024 stood at £18.6 billion.

As announced at Budget 2025, and following ongoing engagement with stakeholders, HMRC is introducing a prescribed format for Corporation Tax computations through a staged programme of work. HMRC has engaged with stakeholders throughout the development of this programme, including third party software developers, representative bodies, and tax practitioners. Early engagement through roundtables, one-to-one discussions, and collaborative development sessions has already helped refine the drafting and technical specifications. This consultation builds on that engagement by inviting all interested stakeholders to comment formally before requirements are finalised.

This consultation seeks views on the proposed implementation timeline and transitional arrangements (Chapter 2) as well as proportionate enforcement options to address non-compliance (Chapter 3).

Chapter 4 sets out that the government will also require that amendments to company tax returns must be filed online and invites feedback on any related impacts.

2. Implementation timescale

Overview

The government recognises that successful transition to a standardised, fully tagged format for Corporation Tax computations will require updates to software products which in some cases will be significant. Further, this sits alongside other government-driven changes, such as the implementation of Making Tax Digital for Income Tax, the Companies House transformation programme, and adoption of Pillar 2 reporting. Recognising the importance of getting this right, this consultation seeks views on a revised timeline for prescription.

The proposed approach includes 4 stages:

• collaborative development and refinement of draft specifications (April to September 2026)
• publication of the final full prescription (by end of September 2026)
• build and test period (October 2026 to September 2027)
• live pilot period (October 2027 to September 2028)

The government proposes publishing an implementation roadmap to give stakeholders greater clarity and certainty on the agreed timescales.

The government does not propose consulting on the draft specifications.

Collaborative development phase (April to September 2026)

HMRC is finalising the full prescribed computation requirements, with internal drafts of each section due for completion by 31 March 2026. A 6‑month collaborative development period is proposed from April to September 2026 during which HMRC will work with stakeholders to refine each section.

Roundtable participation in this will be limited to a small group of specialist representatives. HMRC will publish the list of computation sections and invite stakeholders to register interest in the sections relevant to their products. Those not attending will be asked to provide feedback via their nominated representatives.

Question 1: Is the proposed 6‑month collaborative development phase sufficient to refine the prescribed computation requirements? Please explain your reasoning.

Question 2: Will the proposed approach of a limited roundtable participation provide effective coverage?

Publication of final full prescription (by end of September 2026)

HMRC will issue the final, full prescription to developers and stakeholders.

Build period (October 2026 to September 2027)

The government proposes 12-month period for developers to build the full prescription requirements into their products. This is intended to accommodate peak filing pressures, conflicts with other major releases, and any new changes.

Question 3: Do you agree that 12 months from receipt of full prescription requirements is enough time to deliver finalised products? If not, explain your reasoning.

Live pilot period (October 2027 to September 2028)

The government proposes a year-long pilot during which all returns would be required to conform to the new format. The pilot is not an extension of the build period but is intended to allow for identification and resolution of any issues before enforcement begins and to allow HMRC to assess customer impacts.

Question 4: Is a 12-month pilot phase sufficient to identify and resolve implementation issues?

3. Enforcement measures

Software developers play a key role delivering the improvements in consistency, reduction in avoidable errors and strengthening of compliance processes and customer service that standardisation of Corporation Tax computations will bring. While voluntary compliance is the preferred approach, the government recognises the need for proportionate enforcement measures to address persistent or deliberate non-compliance and protect developers who meet the required standards.

This chapter outlines the following proposed enforcement options, which could be introduced individually or in combination, and seeks views on their effectiveness and practical operation:

• approved Corporation Tax Software Product List
• block submissions that do not meet software standards
• penalties for non-compliant software provider

For taxpayers and agents, the filing process would remain largely unchanged. They will continue to use commercial software but with the added assurance that products on the market meet HMRC’s standards and are subject to ongoing review. The enforcement measures are designed to minimise disruption and ensure taxpayers are promptly informed to move to compliant software.

Additionally, the government proposes a more collaborative approach to maintaining standards across submissions though built-in protections for tagging requirements, set out in more detail in the section of this Chapter on safeguarding tagging accuracy.

Approved Corporation Tax Software Product List

HMRC currently publishes a list of commercial software suppliers for Corporation Tax that have provided evidence that are capable of producing and submitting one or more elements of the Company Tax Return. Taxpayers can use this to select their Corporation Tax filing products.

To raise standards, the government proposes replacing this with an Approved Corporation Tax Software Product list on completion of the live pilot phase set out in Chapter 2. Only products that pass HMRC testing and meet all prescribed formatting and XBRL tagging requirements would appear on the list. The Approved Software List will serve as the single, visible source for what products can be used to file company tax returns. As with the current list, inclusion would not constitute any guarantee by HMRC regarding the tax accuracy of the software, and products would be subject to periodic review.

The live pilot phase will help identify any returns submitted using outdated software which do not conform to the prescribed format. Where this occurs, HMRC will notify taxpayers that their submission does not meet HMRC’s requirements and future submissions using that product will no longer be accepted after a specified date. Taxpayers would be directed to the Approved Corporation Tax Software Product List to choose a compliant alternative. This approach ensures that taxpayers are not disadvantaged by unknowingly using non-compliant software, while software providers are not penalised when customers have not updated to a compliant version of the product.

HMRC will work with vendors to correct any issues, but products that repeatedly fail to meet the required standards after appropriate corrective action would be removed from the list to maintain the integrity and reliability Corporation Tax submissions. This is set out in further detail in the section of this Chapter on blocking submissions.

Legislative change is a routine feature of the Corporation Tax system and software will need updating to reflect it. Where prescribed sections are amended, only those updated items would require renewed validation rather than full product review.

Question 5: Do you foresee any issues, risks, or unintended consequences from the proposed Approved Corporation Tax Software Product List?

Question 6: Do you see any practical challenges in validating only the prescribed sections of software that have been updated, rather than re-validating the entire product? Please explain and, where possible, provide examples.

Block submissions that do not meet software standards

HMRC and Companies House will shortly publish a Joint Standard for Corporate Reporting Software Developers, setting clear expectations for XBRL tagging, standardised formatting of computations and the relevant legal requirements and technical specifications.

The government proposes that, only in the most egregious cases, returns submitted using software that fails to meet these standards may be blocked from submission. Whilst this would ultimately result in taxpayers being unable to submit their returns, this is targeted at non-compliant software providers. Any action taken will include appropriate safeguards and prompt communication to minimise disruption for taxpayers.

To facilitate this, the government proposes introducing a secure, unique secret key for each approved software product. This would replace the current vendor ID. Keys would be issued to developers once their product is accepted onto the Approved Corporation Tax Software Product List. The key would not be visible to end users, to prevent unauthorised use or sharing, and would be validated in real time so that returns can only be submitted using authorised products. If a product later fails to meet the required standards and issues are not remedied, HMRC could revoke the key, notify affected users so they can move to a compliant alternative.

HMRC recognises that some companies use different software products for different stages of preparing their Corporation Tax return. The proposed approach allows for this: each approved product would have its own key, and the system would validate each submission component independently. As long as the software used for each part is approved and its key is valid, companies can continue to use multiple approved Corporation Tax software products.

Blocking submissions would be used only as a last resort through implementation of a defined, multi-step process involving the following stages:

1. Regular submission reviews: HMRC will routinely review software products to ensure they meet the required standards for tagging, formatting, and technical specifications. HMRC will work with developers to review the standards and flag any issues.

2. Warning and opportunity to correct: If no corrective action is taken where non-compliance is identified, the software developer will receive a warning letter detailing the issues. The developer will be given a set period to address and resolve these concerns.

3. Temporary removal from the Approved Corporation Tax Software Product List: If the developer does not respond or fails to engage, their product may be temporarily removed from the HMRC-approved software list. Taxpayers (and agents) using the affected software would be notified and advised to consider alternative, compliant products for future submissions. This is designed to target the developer, not adversely affect the taxpayer, ensuring fairness and minimising disruption.

4. Gateway rejection via product identifier: Continued non-compliance would result in the software product’s unique identifier being deactivated, causing all returns submitted via that product to be rejected at the point of submission. Affected taxpayers would be informed in advance and directed to alternative products on the Approved Corporation Tax Software Product List.

5. Permanent prohibition for serious breaches: In cases of widespread or deliberate non-compliance, HMRC may permanently prohibit the software product from being used to filing company tax returns leading to loss of market access. Such decisions would require authorisation at a senior level within HMRC and could include public publication on a blocklist.

All steps prior to permanent blocking would be reversible if the developer takes corrective action and achieves compliance.

Question 7: Do you have any concerns about the proposal to block submissions that do not meet the software standard?

Question 8: Do you have any comments on the proposed approach of a unique identifier for each product, including any operational or security considerations we should take into account?

Question 9: If bridging software is used, would users need to be informed in advance of key revocation?

Question 10: Do you have any comments on the proposed multi-step process (review, warning, temporary removal from the whitelist, gateway rejection and possible publication on a block list) appropriate to address non-compliance?

Penalties for non-compliant software providers

While HMRC has a well-established statutory penalty framework for taxpayers, which is designed to deter non-compliance and encourage behavioural change through proportionate sanctions, only limited penalties apply to software providers whose products contribute to, or are known to enable, the submission of fraudulent returns.

The enforcement options outlined above are intended to provide sufficient deterrence to ensure developers adhere to the prescription requirements. However, the government is seeking views on whether monetary sanctions, in the form of penalties, should also be included as part of the enforcement toolkit.

If implemented, such penalties would be supported by an appeal process. It is envisaged that penalties would only apply to deliberate or repeated breaches, such as ignoring specifications after warnings have been issued or facilitating fraudulent submissions, not minor format errors that are quickly rectified.

The penalty could take the form of a single fixed amount of appropriate magnitude, or a smaller fixed amount charged by reference to the number of submissions made using that product on average each year.

Question 11: Do you have any concerns with the proposal to introduce monetary penalties as a sanction for deliberate or repeated noncompliance by software providers?

Safeguarding tagging accuracy

To maintain the consistency and integrity of the prescribed format, the government proposes locking tags so users cannot alter or remove them. While the tags are intended to complement the tax computation taxonomy, there is a risk that users could alter these to conceal disclosures. Where HMRC has approved a product as meeting the prescribed standard, the software should not allow users to change any element that forms part of that approved functionality. Ensuring these elements cannot be overridden or bypassed is essential for preserving consistency across submissions, supporting digital risk assessing and increased automation.

Question 12: Do you agree with the proposal to lock tags in software products to prevent users from altering them?

Question 13: Are there circumstances in which users should be permitted to edit or override locked tags? If so, what safeguards should be in place?

Question 14: What potential technical or operational challenges might arise from implementing locked tags in tax computation software?

Question 15: Could locking tags adversely affect usability or the flexibility required for accessibility adjustments? Please elaborate.

4. Mandatory online filing of amended company tax returns

Introduction

The requirement to file original company tax returns online has been mandatory for virtually all companies since 1 April 2011. However, amendments to returns may currently be submitted by written correspondence setting out the required changes.

While circa 95% of amendments are submitted online, HMRC continues to receive amendments in other formats. These submissions can lead to difficulties for HMRC and customers, including:

• risk of errors due to manual processing
• delays in processing claims or refunds due to the need for manual processing
• a lack of clarity whether a letter is an amendment or not

Corporate Interest Restriction returns and those containing research and development (R&D) claims must already be submitted online. The standardisation of computations is the right time to fix the gap in the baseline requirement so that all amendments must be submitted electronically.

It will become mandatory to file amendments to company returns online. This chapter sets out the exemptions which will apply and seeks views on whether other exemptions to mandatory online filing of amendments should be considered. It also asks whether, for practical reasons, mandation should commence later than 1 April 2027.

This consultation does not propose any changes to a company’s existing right to amend a return, nor does it propose altering the statutory time limits for amendments.

Scope of mandatory online filing for amendments

All amendments made within the standard amendment time limits must be filed online, subject to the proposed exclusions.

Exceptions in practice

In the following circumstances, the government does not propose to restrict submission to online filing only.

1. During an enquiry: Amendments submitted for a period under enquiry may still be sent via correspondence or filed online. This proposal does not change that.
2. Joint amended returns: Joint amended returns submitted by a nominated company on behalf of group members under simplified arrangements for group relief will not be in scope of the mandatory online filing requirement.
3. HMRC service unavailability: Where HMRC has published that the Corporation Tax Online Service is unavailable at the point an amendment must be submitted and the statutory amendment window would otherwise expire, taxpayers may submit an amendment via correspondence.
4. Those who wish to file in Welsh: Companies engaging with HMRC in Welsh may continue to submit amendments through non-digital channels.

Statutory exemptions

The government recognises that mandating online filing of amendments must include appropriate exceptions. While the policy intent is to make online submission the default, the government will retain the following exemptions from the obligation to file online most of which are set out in Regulation 3 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282).

1. Digital exclusion: Companies that are run entirely by individuals who are practising members of a religious society or order whose beliefs are incompatible with the use of electronic communications are not required to file online.

2. Insolvent companies: Insolvent companies are excluded from the legal requirement to file online in circumstances where they:

   • are the subject of a winding up order
   • are having their affairs managed by an administrator
   • are in administrative receivership
   • have a liquidator appointed for the purposes of a creditor’s voluntary winding-up
   • have a liquidator provisionally appointed by a court
   • have a supervisor carrying out functions in relation to a company voluntary arrangement
   • have a compromise or arrangement within Part 26 of the Companies Act 2006 in effect
   • are a limited liability partnership and either have a liquidator appointed or are the subject of a winding-up order by the court
   • are a company governed by the law of another country and the foreign law equivalents of the circumstances listed above apply

Solvent companies being wound up under a Members’ Voluntary Liquidation (MVL) are not excluded from online filing and would be required to file any amendments electronically.

Question 16: Are there any types of amendment that should be excluded from mandatory online filing? Please explain your reasoning

Question 17: Are there particular customer groups likely to be disproportionately affected? If so, please explain how.

Timescale

The government proposes that mandatory electronic filing of amendments to returns should be implemented from 1 April 2027 onwards. This change will be extensively communicated prior to this date. Companies submitting amendments to returns via correspondence after this date will be asked to submit their amended return online.

Question 18: Do you agree that mandatory online filing for amendments from 1 April 2027 is reasonable? If not, what alternative date would you suggest?

5. Assessment of impacts

Exchequer Impact Assessment

The final costing will be subject to scrutiny by the Office for Budget Responsibility (OBR) and will be set out at a future fiscal event.

Impacts	Comment
Economic impact	This measure is not expected to have any significant macroeconomic impacts.
Impact on individuals, households and families	There is no impact on individuals as this measure only affects businesses
Equalities impacts	It is not anticipated that there will be disproportionate impacts on those in groups sharing protected characteristics as this measure only affects businesses. A full equality impact assessment is not recommended.
Impact on businesses and Civil Society Organisations	This proposal seeks permission to consult with circa 35 software developers on delivery timescales and enforcement options for the prescription of computations so does not have an immediate direct impact on businesses. At this early stage it is unclear what the administrative impact of the full prescription requirements will be on the 3.2 million businesses that currently submit Corporation Tax returns. As the measure develops, we will better understand what (if any) additional administrative tasks would be required by businesses because of changes to the software. One-off costs could include increased software costs (if these are passed on to customers) and familiarisation with the new requirements.  Minimal continuing costs are anticipated to arise from this proposal as we expect that the software changes mean that there is little difference to end users of the products. Some businesses may be required to report more information than they currently do but this should already be available to them as part of their legal requirement to keep records for the purposes of filing their returns. This proposal is expected overall to have no impact on businesses’ experience of dealing with HMRC as this doesn’t change any processes or tax admin obligations. This proposal is not expected to impact civil society organisations.
Impact on HMRC or other public sector delivery organisations	Publication of the consultation document is not expected to have any impact on HMRC. Any future impacts of subsequent policy measures will be fully examined and detailed.
Other impacts	No other impacts have been identified.

6. Summary of consultation questions

Question 1: Is the proposed 6‑month collaborative development period sufficient to refine the prescribed computation requirements? Please explain your reasoning.

Question 2: Will the proposed approach of a limited roundtable participation provide effective coverage?

Question 3: Do you agree that 12 months from receipt of full prescription requirements is enough time to deliver finalised products? If not, explain your reasoning.

Question 4: Is a 12-month pilot phase sufficient to identify and resolve implementation issues?

Question 5: Do you foresee any issues, risks, or unintended consequences from publishing an Approved Corporation Tax Software Product List?

Question 6: Do you see any practical challenges in validating only the prescribed sections of software that have been updated, rather than re-validating the entire product? Please explain and, where possible, provide examples.

Question 7: Do you have any concerns about the proposal to block submissions that do not meet the software standard?

Question 8: Do you have any comments on the proposed approach of a unique identifier for each product, including any operational or security considerations we should take into account?

Question 9: If bridging software is used, would users need to be informed in advance of key revocation?

Question 10: Do you have any comments on the proposed multi-step process (review, warning, temporary removal from the whitelist, gateway rejection and possible publication on a block list) appropriate to address non-compliance?

Question 11: Do you have any concerns with the proposal to introduce monetary penalties as a sanction for deliberate or repeated non-compliance by software providers? Do you agree with the proposal to lock tags in software products to prevent users from altering them?

Question 12: Do you agree with the proposal to lock tags in software products to prevent users from altering them?

Question 13: Are there circumstances in which users should be permitted to edit or override locked tags? If so, what safeguards should be in place?

Question 14: What potential technical or operational challenges might arise from implementing locked tags in tax computation software?

Question 15: Could locking tags adversely affect usability or the flexibility required for accessibility adjustments? Please elaborate

Question 16: Are there any types of amendment that should be excluded from mandatory online filing? Please explain your reasoning.

Question 17: Are there particular customer groups likely to be disproportionately affected? If so, please explain how.

Question 18: Do you agree that mandatory online filing for amendments from 1 April 2027 is reasonable? If not, what alternative date would you suggest?

7. The consultation process

This consultation is being conducted in line with the Tax Consultation Framework. There are 5 stages to tax policy development:

Stage 1: Setting out objectives and identifying options.

Stage 2: Determining the best option and developing a framework for implementation including detailed policy design.

Stage 3: Drafting legislation to effect the proposed change.

Stage 4: Implementing and monitoring the change.

Stage 5: Reviewing and evaluating the change.

This consultation is taking place during stage 2 of the process. The purpose of the consultation is to seek views on the detailed policy design and a framework for implementation of a specific proposal, rather than to seek views on alternative proposals.

How to respond

A summary of the questions in this consultation is included at chapter 5.

Responses should be sent by 2 June 2026, by submitting this form, or by post to:

Corporation Tax Structure Team
Room 3/64
100 Parliament Street
London
SW1A 2BQ

Please do not send consultation responses to the Consultation Coordinator.

Paper copies of this document or copies in Welsh and alternative formats (large print, audio and Braille) may be obtained free of charge from the above address.

When responding please say if you are a business, individual or representative body. In the case of representative bodies please provide information on the number and nature of people you represent.

Confidentiality

HMRC is committed to protecting the privacy and security of your personal information. This privacy notice describes how we collect and use personal information about you in accordance with data protection law, including the UK GDPR and the Data Protection Act (DPA) 2018.

Information provided in response to this consultation, including personal information, may be published or disclosed in accordance with the access to information regimes. These are primarily the Freedom of Information Act 2000 (FOIA), the DPA 2018, UK GDPR and the Environmental Information Regulations 2004.

If you want the information that you provide to be treated as confidential, please be aware that, under the Freedom of Information Act 2000, there is a statutory Code of Practice with which public authorities must comply and which deals with, amongst other things, obligations of confidence. In view of this it would be helpful if you could explain to us why you regard the information you have provided as confidential. If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances. An automatic confidentiality disclaimer generated by your IT system will not, of itself, be regarded as binding on HM Revenue and Customs.

Consultation Privacy Notice

This notice sets out how we will use your personal data, and your rights. It is made under Articles 13 and 14 of the UK GDPR.

Your data

We will process the following personal data:

Name
Email address
Job title
Your opinion

Purpose

The purposes for which we are processing your personal data is: Modernising and Standardising Corporation tax Submissions.

Legal basis of processing

The legal basis for processing your personal data is that the processing is necessary for the exercise of a function of a government department.

Recipients

Your personal data will be shared by us with [HM Treasury].

Retention

Your personal data will be kept by us for 6 years and will then be deleted.

Your rights

You have the right to request information about how your personal data are processed, and to request a copy of that personal data.

You have the right to request that any inaccuracies in your personal data are rectified without delay.

You have the right to request that any incomplete personal data are completed, including by means of a supplementary statement.

You have the right to request that your personal data are erased if there is no longer a justification for them to be processed.

You have the right in certain circumstances (for example, where accuracy is contested) to request that the processing of your personal data is restricted.

Complaints

If you consider that your personal data has been misused or mishandled, you may make a complaint to the Information Commissioner, who is an independent regulator. The Information Commissioner can be contacted at:

Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF

0303 123 1113 casework@ico.org.uk

Any complaint to the Information Commissioner is without prejudice to your right to seek redress through the courts.

Contact details

The data controller for your personal data is HMRC. The contact details for the data controller are:

HMRC
100 Parliament Street
Westminster
London
SW1A 2BQ

The contact details for HMRC’s Data Protection Officer are:

The Data Protection Officer
HMRC
14 Westfield Avenue
Stratford
London
E20 1HZ

advice.dpa@hmrc.gov.uk

Consultation principles

This call for evidence is being run in accordance with the government’s Consultation Principles.

The Consultation Principles are available on the Cabinet Office website.

If you have any comments or complaints about the consultation process, please contact the Consultation Coordinator.

Please do not send responses to the consultation to this link.

Annex: Relevant (current) government legislation

Schedule 18 Finance Act 1998

Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282)