{"id":26378,"date":"2025-12-10T10:40:19","date_gmt":"2025-12-10T10:40:19","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?post_type=sage_glossary&#038;p=26378"},"modified":"2026-08-19T16:05:31","modified_gmt":"2026-08-19T15:05:31","slug":"what-is-making-tax-digital-for-corporation-tax","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-making-tax-digital-for-corporation-tax\/","title":{"rendered":"What is Making Tax Digital for Corporation Tax?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/\" class=\"entry-header__link\">Glossary definition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tWhat is Making Tax Digital for Corporation Tax?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0465-1214x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0465-1214x810.jpg 1214w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0465-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0465-1536x1025.jpg 1536w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0465.jpg 2000w\" sizes=\"(max-width: 1214px) 100vw, 1214px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"What is Making Tax Digital for Corporation Tax?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-making-tax-digital-for-corporation-tax\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<h2 id=\"h-what-is-mtd-for-corporation-tax\" class=\"wp-block-heading\">What is MTD for Corporation Tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Making Tax Digital (MTD) for Corporation Tax <\/strong>was a planned HMRC initiative that would have required limited companies to keep digital tax records and submit corporation tax information using compatible software.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC cancelled the programme in July 2025, meaning companies will continue to manage corporation tax reporting under the existing system.<\/p>\n\n\n\n<h3 id=\"h-quick-answer\" class=\"wp-block-heading\">Quick answer<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Making Tax Digital for Corporation Tax was an HMRC proposal designed to digitise corporation tax record-keeping and reporting for limited companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, HMRC confirmed in July 2025 that it would not introduce MTD for Corporation Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existing corporation tax filing requirements remain unchanged, and there are currently no plans to make digital corporation tax reporting mandatory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jump to:<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-is-mtd-for-corporation-tax\" data-level=\"2\">What is MTD for Corporation Tax?<\/a><\/li><li><a href=\"#h-why-did-hmrc-cancel-mtd-for-corporation-tax-hmrc-confirmed-that-it-will-not-introduce-making-tax-digital-for-corporation-tax\" data-level=\"2\">Why did HMRC cancel MTD for Corporation Tax?HMRC confirmed that it will not introduce Making Tax Digital for Corporation Tax.<\/a><\/li><li><a href=\"#h-what-was-mtd-for-corporation-tax\" data-level=\"2\">What was MTD for Corporation Tax?<\/a><\/li><li><a href=\"#h-who-would-mtd-for-corporation-tax-have-applied-to\" data-level=\"2\">Who would MTD for Corporation Tax have applied to?<\/a><\/li><li><a href=\"#h-what-did-hmrc-say-about-the-cancellation\" data-level=\"2\">What did HMRC say about the cancellation?<\/a><\/li><li><a href=\"#h-what-does-the-cancellation-mean-for-businesses\" data-level=\"2\">What does the cancellation mean for businesses?<\/a><\/li><li><a href=\"#h-who-is-affected-by-the-cancellation\" data-level=\"2\">Who is affected by the cancellation?<\/a><\/li><li><a href=\"#h-how-does-mtd-for-corporation-tax-compare-with-other-mtd-programmes\" data-level=\"2\">How does MTD for Corporation Tax compare with other MTD programmes?<\/a><\/li><li><a href=\"#h-what-other-making-tax-digital-rules-still-apply\" data-level=\"2\">What other Making Tax Digital rules still apply?<\/a><\/li><li><a href=\"#h-how-can-businesses-prepare-for-future-hmrc-changes\" data-level=\"2\">How can businesses prepare for future HMRC changes?<\/a><\/li><li><a href=\"#h-where-is-hmrc-s-digital-transformation-programme-heading\" data-level=\"2\">Where is HMRC&#8217;s digital transformation programme heading?<\/a><\/li><li><a href=\"#h-frequently-asked-questions-about-mtd-for-corporation-tax-0\" data-level=\"2\">Frequently asked questions about MTD for Corporation Tax<\/a><\/li><\/ul><\/div>\n\n\n\n<section class=\"wp-block-sage-container is-constrained\"><div class=\"sage-container__inner\">\n<h3 id=\"h-key-takeaways\" class=\"wp-block-heading\">Key takeaways<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HMRC officially cancelled Making Tax Digital for Corporation Tax in its July 2025 Transformation Roadmap.<\/li>\n\n\n\n<li>Limited companies will continue filing annual Company Tax Returns (CT600) under the current system.<\/li>\n\n\n\n<li>The cancellation only affects corporation tax. MTD for VAT and MTD for Income Tax continue as planned.<\/li>\n\n\n\n<li>Sole traders and landlords who meet the published income thresholds may still need to comply with MTD for Income Tax.<\/li>\n\n\n\n<li>Digital record-keeping remains a useful way to improve accuracy, visibility, and collaboration with accountants.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n\n<h2 id=\"h-why-did-hmrc-cancel-mtd-for-corporation-tax-hmrc-confirmed-that-it-will-not-introduce-making-tax-digital-for-corporation-tax\" class=\"wp-block-heading\">Why did HMRC cancel MTD for Corporation Tax?HMRC confirmed that it will not introduce Making Tax Digital for Corporation Tax.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This means limited companies will not need to keep digital records specifically for corporation tax or submit quarterly corporation tax updates using MTD-compatible software.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decision was announced in HMRC\u2019s July 2025 Transformation Roadmap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC stated that it wants to work with businesses, advisers, and other stakeholders to develop future corporation tax administration in a way that reflects the diverse nature of UK companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC identified several factors behind the decision:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Limited companies vary significantly in size and complexity, making a single reporting model difficult to implement.<\/li>\n\n\n\n<li>HMRC would need substantial technology and operational upgrades to support quarterly corporation tax reporting.<\/li>\n\n\n\n<li>Feedback from accountants, tax professionals, and business groups raised concerns about costs and administrative burden.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-what-was-mtd-for-corporation-tax\" class=\"wp-block-heading\">What was MTD for Corporation Tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Making Tax Digital for Corporation Tax formed part of HMRC\u2019s wider programme to modernise the UK tax system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The proposal would have required businesses to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep corporation tax records digitally.<\/li>\n\n\n\n<li>Use compatible software.<\/li>\n\n\n\n<li>Submit information to HMRC more frequently.<\/li>\n\n\n\n<li>Move away from manual record-keeping and paper-based processes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The initiative followed the introduction of MTD for VAT and was expected to become the next stage of HMRC\u2019s digital transformation programme.<\/p>\n\n\n\n<h2 id=\"h-who-would-mtd-for-corporation-tax-have-applied-to\" class=\"wp-block-heading\">Who would MTD for Corporation Tax have applied to?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">MTD for Corporation Tax was intended to apply primarily to limited companies that pay corporation tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It was not designed for sole traders, who pay Income Tax on business profits rather than corporation tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sole traders and landlords instead fall under the separate MTD for Income Tax programme, which is being introduced in phases from April 2026.<\/p>\n\n\n\n<h2 id=\"h-what-did-hmrc-say-about-the-cancellation\" class=\"wp-block-heading\">What did HMRC say about the cancellation?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC made its position clear in the July 2025 Transformation Roadmap, stating that it does not intend to introduce MTD for Corporation Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The announcement represented a full cancellation rather than a delay or revised implementation timetable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, HMRC is focusing on broader digital transformation initiatives and improvements to tax administration that can benefit a wider range of taxpayers.<\/p>\n\n\n\n<h2 id=\"h-what-does-the-cancellation-mean-for-businesses\" class=\"wp-block-heading\">What does the cancellation mean for businesses?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The cancellation removes the prospect of new corporation tax reporting obligations for limited companies.<\/p>\n\n\n\n<h2 id=\"h-who-is-affected-by-the-cancellation\" class=\"wp-block-heading\">Who is affected by the cancellation?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The decision affects businesses differently depending on their structure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Limited companies can continue filing corporation tax returns under existing rules.<\/li>\n\n\n\n<li>Sole traders and landlords may still need to comply with MTD for Income Tax if they meet the relevant income thresholds.<\/li>\n\n\n\n<li>VAT-registered businesses must continue following MTD for VAT requirements.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-small-businesses-and-limited-companies\" class=\"wp-block-heading\">Small businesses and limited companies<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many small and medium-sized businesses had already begun evaluating software and processes in preparation for MTD for Corporation Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The cancellation means those businesses no longer need to prepare for mandatory quarterly corporation tax reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, maintaining digital records can still help improve visibility over finances, support compliance, and simplify collaboration with advisers.<\/p>\n\n\n\n<h3 id=\"h-larger-organisations\" class=\"wp-block-heading\">Larger organisations<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Larger businesses often already operate sophisticated finance systems and digital processes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While the cancellation removes the need to prepare specifically for MTD for Corporation Tax, many organisations may continue investing in digital finance tools to improve efficiency, reporting, and governance.<\/p>\n\n\n\n<h2 id=\"h-how-does-mtd-for-corporation-tax-compare-with-other-mtd-programmes\" class=\"wp-block-heading\">How does MTD for Corporation Tax compare with other MTD programmes?<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Tax area<\/strong><\/td><td><strong>Current status<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Corporation Tax<\/td><td>Cancelled in July 2025<\/td><\/tr><tr><td>VAT<\/td><td>MTD requirements continue to apply<\/td><\/tr><tr><td>Income Tax<\/td><td>Rolling out in phases from April 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-what-other-making-tax-digital-rules-still-apply\" class=\"wp-block-heading\">What other Making Tax Digital rules still apply?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although MTD for Corporation Tax has been cancelled, other parts of the Making Tax Digital programme remain in place.<\/p>\n\n\n\n<h3 id=\"h-mtd-for-vat\" class=\"wp-block-heading\">MTD for VAT<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">MTD for VAT has been mandatory since April 2019 for eligible VAT-registered businesses. Businesses covered by the rules must keep digital records and submit VAT returns using compatible software.<\/p>\n\n\n\n<h3 id=\"h-mtd-for-income-tax\" class=\"wp-block-heading\">MTD for Income Tax<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">MTD for Income Tax Self Assessment is being introduced in stages:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Start date<\/strong><\/td><td><strong>Who it applies to<\/strong><\/td><\/tr><\/thead><tbody><tr><td>April 2026<\/td><td>Sole traders and landlords with qualifying income above \u00a350,000<\/td><\/tr><tr><td>April 2027<\/td><td>Sole traders and landlords with qualifying income above \u00a330,000<\/td><\/tr><tr><td>April 2028<\/td><td>Sole traders and landlords with qualifying income above \u00a320,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"h-how-can-businesses-prepare-for-future-hmrc-changes\" class=\"wp-block-heading\">How can businesses prepare for future HMRC changes?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While MTD for Corporation Tax is no longer planned, digital record-keeping remains good business practice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses may benefit from:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintaining accurate and organised digital records.<\/li>\n\n\n\n<li>Reviewing whether their accounting software meets current operational needs.<\/li>\n\n\n\n<li>Keeping up to date with HMRC announcements and policy changes.<\/li>\n\n\n\n<li>Working with accountants or tax advisers to monitor regulatory developments.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Digital records can help reduce errors, simplify tax administration, and provide better visibility over business finances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC expects businesses to retain accurate records for tax purposes, regardless of MTD requirements.<\/p>\n\n\n\n<h2 id=\"h-where-is-hmrc-s-digital-transformation-programme-heading\" class=\"wp-block-heading\">Where is HMRC&#8217;s digital transformation programme heading?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although MTD for Corporation Tax has been cancelled, HMRC continues to pursue wider digital transformation initiatives.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to HMRC\u2019s Transformation Roadmap, focus areas include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Artificial intelligence (AI) tools designed to support taxpayers.<\/li>\n\n\n\n<li>GOV.UK One Login, which aims to simplify access to government services.<\/li>\n\n\n\n<li>Exploration of future e-invoicing opportunities and standards.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should continue monitoring announcements from HMRC, as future digital tax initiatives may emerge in the coming years.<\/p>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-frequently-asked-questions-about-mtd-for-corporation-tax-0\" class=\"wp-block-heading\">Frequently asked questions about MTD for Corporation Tax<\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-b8acc53f\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-is-there-any-chance-hmrc-will-revive-mtd-for-corporation-tax\" class=\"wp-block-heading\">Is there any chance HMRC will revive MTD for corporation tax?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">HMRC\u2019s July 2025 roadmap states no current plans to introduce MTD for corporation tax.<\/p>\n\n<p class=\"wp-block-paragraph\">While digital transformation remains a priority, businesses can treat this cancellation as final for the foreseeable future.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-3e6f0484\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-what-if-i-already-invested-in-mtd-software-for-corporation-tax\" class=\"wp-block-heading\">What if I already invested in MTD software for corporation tax?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">MTD-compatible software remains valuable for other compliance needs, such as MTD for VAT or Income Tax Self Assessment.<\/p>\n\n<p class=\"wp-block-paragraph\">Many businesses also find that digital tools improve overall efficiency, record-keeping, and financial visibility, making the investment worthwhile regardless of MTD requirements.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-802ddb58\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-do-i-still-file-corporation-tax-returns-digitally\" class=\"wp-block-heading\">Do I still file corporation tax returns digitally?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Yes, most companies already file their CT600 returns online through HMRC\u2019s Corporation Tax Online service.<\/p>\n\n<p class=\"wp-block-paragraph\">The cancellation of MTD for corporation tax doesn\u2019t change this\u2014it simply means you won\u2019t face new requirements for quarterly updates or enhanced digital record-keeping.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-2c7898de\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-will-this-affect-my-obligations-for-other-taxes\" class=\"wp-block-heading\">Will this affect my obligations for other taxes?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">No, the cancellation of MTD for corporation tax doesn\u2019t affect your obligations for VAT, income tax, or payroll.<\/p>\n\n<p class=\"wp-block-paragraph\">If you\u2019re VAT-registered, you still comply with MTD for VAT. If you\u2019re a sole trader or landlord, you still need to follow MTD for Income Tax Self Assessment rules based on the published timelines.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this term<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/mtd-accountants\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for accountants\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/mtd-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/making-tax-digital-for-income-tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking Tax Digital for Income Tax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-10040 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-business-finances tag-mtd-business tag-need-to-know tag-tax tag-vat business_type-small-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-497069597-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-15T16:40:53+01:00\">15 October, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/voluntary-vat-register-making-tax-digital\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tHow to get ready for Making Tax Digital for VAT\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tYou don&#8217;t usually need to sign up for Making Tax Digital for VAT. Find out how it applies, what software you need, and how to keep digital records and file VAT Returns.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-8030 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-mtd-accountants tag-need-to-know tag-tax business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-accountants-need-to-know\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-684x384.jpg\" class=\"card-post__image\" alt=\"Working on strategy and financials\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1213042683-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-15T14:26:44+01:00\">15 October, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">20 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tMTD for Income Tax: What accountants and clients need to do\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-32456 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-technology-innovation tag-mtd-business tag-making-tax-digital-for-income-tax tag-making-tax-digital-for-vat tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-postponed\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-684x384.jpg\" class=\"card-post__image\" alt=\"Is MTD delayed?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/mtd-delayed-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-15T12:28:47+01:00\">15 October, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tIs Making Tax Digital delayed?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-10708 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-mtd-business tag-need-to-know tag-tax tag-vat business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/making-tax-digital-deadlines\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1289906599-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-15T12:05:56+01:00\">15 October, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tMaking Tax Digital for VAT deadlines\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-27054 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations tag-mtd-accountants business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-switching-your-practice-from-self-assessment\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1374490620-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-15T12:05:26+01:00\">15 October, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tMTD for Income Tax: How to switch your practice from Self Assessment\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>MTD for corporation tax is officially scrapped. Discover what this means for your business and learn practical steps for staying ready for future HMRC changes.<\/p>\n","protected":false},"author":280,"featured_media":19947,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[29,30,343],"class_list":["post-26378","sage_glossary","type-sage_glossary","status-publish","has-post-thumbnail","hentry","tag-mtd-accountants","tag-mtd-business","tag-making-tax-digital-for-income-tax"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/26378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/280"}],"version-history":[{"count":5,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/26378\/revisions"}],"predecessor-version":[{"id":32108,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/26378\/revisions\/32108"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/19947"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=26378"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=26378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}