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0:15
HM HM Treasury Consultations Source document ↗
United Kingdom HM Treasury Consultations Governance & Accountability ✓ 15 claims 3 hrs ago

HM Treasury consults on corporate tax simplification to support investment

HM Treasury has opened a short consultation on simplifying the UK Corporate Tax system to improve certainty and support business investment, growth and competitiveness. It identifies areas where stakeholders have raised concerns about complexity and administrative burden and asks for input before detailed proposals are developed. Responses close on 21 November 2026, and the government says it will spend the following year prioritising and testing options.

  • The consultation was published by HM Treasury on 28 October 2026 and closes at 11:59pm on 21 November 2026.
  • It explores targeted simplification of the Corporate Tax system to support investment, growth and competitiveness.
  • The document identifies areas where stakeholders have raised concerns about complexity, uncertainty and administrative burdens.
  • The government says it will work with stakeholders over the next year to prioritise and test options before developing detailed proposals for the highest-priority areas.
  • Responses can be submitted by email to ct.simplification@hmrc.gov.uk.
Source document
3:14
HM HM Treasury Consultations Source document ↗
United Kingdom HM Treasury Consultations Governance & Accountability ✓ 14 claims 3 hrs ago

HM Treasury reports back on business rates reform to lift investment

HM Treasury has published its summary of responses to the Business Rates and Investment Call for Evidence, part of its multi-year Transforming Business Rates programme. The exercise tested whether moving to a marginal tax rate and reforming the receipts and expenditure valuation method would ease barriers to capital investment. This item covers what was consulted on and where reform now sits.

  • The Business Rates and Investment Call for Evidence ran from 1pm on 26 November 2025 to 11:55pm on 18 February 2026, with a summary of responses added on 28 October 2026.
  • The government committed to explore moving to a marginal tax rate, where successive bands are taxed at increasing rates, following the Transforming Business Rates Interim Report.
  • Ratepayers with large capital expenditure raised concerns about the impact of the receipts and expenditure (R&E) valuation methodology on investment decisions.
  • The exercise also sought views on Small Business Rates Relief, Improvement Relief, Empty Property Relief, pre-list discussions and transparency.
Source document