Closed consultation

Reporting company payments to participators

• From: HM Revenue & Customs
• Published: 19 March 2026

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Summary

This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC

This consultation ran from
9:30am on 19 March 2026 to 9:30am on 10 June 2026

Consultation description

This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC. The aim is to explore the ways in which this population and their advisers work, ensure that any new requirements are proportionate, and support customers through any changes. This consultation will be of particular interest to close companies, their participators and advisers, relevant trade bodies, and tax or accounting software developers.

Documents

Reporting company payments to participators — modernising the reporting framework

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Published 19 March 2026