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Detail of outcome
Following feedback received, the government will take forward the prescription of Corporation Tax computations on a longer and more flexible timetable, allowing further engagement, testing and refinement before the requirements are finalised. The approach to enforcement to be considered in due course. The government will also proceed with mandatory online filing of amended Company Tax Returns from 1 April 2028 and full guidance will be published in advance setting out the exceptions to the requirements.
Original consultation
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
to
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.
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