Modernising and standardising company tax returns
A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.
Detail
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