HMRC's long awaited consultation on Making Tax Digital for Corporation Tax launched on 12 November with the window for responses set at 5 March 2021. This is longer than usual to allow those experiencing disruption from the coronavirus pandemic to reply, according to HMRC’s chief executive, Jim Harra.

The consultation itself is broadly in line with what was expected. Quarterly reporting is in there as too are references to a digital end-to-end process which we are now seeing implemented under MTD for VAT.