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MTD for Corporation Tax: Not Going Ahead

Published 10 Jun 2026 · Updated 10 Jun 2026

Making Tax Digital for Corporation Tax is not going ahead. HMRC confirmed in its Transformation Roadmap, published on 21 July 2025, that it does not intend to introduce MTD for Corporation Tax. This was a change of policy, not a postponement — the long-trailed programme of quarterly digital reporting for company tax has been dropped. If you've been waiting for an MTD-for-CT start date, there isn't one.

What did HMRC announce?

For years MTD for Corporation Tax sat on the horizon with shifting dates. The July 2025 Transformation Roadmap settled it: HMRC will not take the programme forward. Instead, the government said it will work with stakeholders on an approach to the future administration of Corporation Tax suited to the wide variety of companies that pay it. No replacement programme, requirements or dates have been announced — and this page will say so plainly if that changes.

So how does a company file now?

Exactly as it does today:

Don't confuse it with the two changes that ARE happening

The name "Making Tax Digital" and the general drift to digital filing cause real mix-ups. Two live changes often confused with MTD for CT:

  1. MTD for Income Tax — live and being phased in from April 2026 by income. It applies to sole traders and landlords, not to companies. (If you're a sole trader wondering about your own position, start with sole trader accounts.)
  2. Companies House software-only accounts filing, April 2028 — all company accounts must be filed by software in iXBRL format. That's a Companies House change under ECCTA, separate from HMRC and unaffected by the MTD-for-CT decision.

Frequently asked questions

Has MTD for Corporation Tax been delayed or cancelled? Cancelled, in effect — HMRC stated in July 2025 that it does not intend to introduce it, and no successor programme has been announced.

Do companies have to keep digital records or file quarterly? Not under any MTD-for-CT requirement — there isn't one. The CT600 remains an annual filing by software.

Could it come back? The government has said it will look at the future administration of Corporation Tax with stakeholders. Nothing concrete exists; we'll update this page if that changes.

Does this affect MTD for VAT or Income Tax? No — both continue. MTD for VAT applies to VAT-registered businesses, and MTD for Income Tax is phasing in for sole traders and landlords from April 2026.

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