Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether CATO software under HMRC’s Making Tax Digital scheme is able to be developed to include (a) co-operatives and (b) community benefit societies.

Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.