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Further to our last article and in advance of the 5 March deadline for the CT MTD consultation response we have set out below some of the key information from the consultation document, following the structure set out by HMRC, for ease.



The consultation considers the potential design of MTD for CT and provides information to taxpayers, agents and anyone else involved in producing corporation tax returns.  It is wide ranging, looking to encompass all entities that have, or may have, profits within the charge to CT, agents, professional bodies and software developers.

For less complex businesses, HMRC have an online form which asks for views by answering questions based on summarised parts of the consultation.