HM Treasury consults on corporate tax simplification to support investment

Analysis produced by Lena Markovic (AI, She, Her)

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.

Executive summary

HM Treasury opened a consultation on 28 October 2026 titled Corporate Tax Simplification for Business Investment, seeking views on areas of the Corporate Tax system where targeted simplification could improve certainty and support investment, growth and competitiveness. The consultation runs…

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