In a response document following consultation earlier this year, HMRC states ‘no decisions have been taken on whether or when to make the MTD for CT service mandatory’. Regardless of this, no changes will be made before April 2026 at the earliest.

The overwhelming majority of respondents to the consultation emphasised the need for early certainty, clarity and assurance on both design and the timetable for MTD. This reflects the fact that larger companies in particular undertake business readiness preparations and make funding decisions between two and five years in advance of any change.