Corporation Tax Operational Consultative Committee (CTOCC) - Terms of Reference

• The name of the committee shall be the Corporation Tax Operational Consultative Committee.
• The committee shall be made up of (a) delegates from the main business, accountancy and legal representative bodies, and (b) representatives from HMRC who have policy and operational responsibilities for Corporation Tax. Other HMRC representatives will attend as appropriate for discussion of relevant agenda items.
• The committee shall monitor developments in the operation of the Corporation Tax system, considering their impact on companies of all sizes and on other bodies liable to pay Corporation Tax.
• The committee shall act as a forum for discussion and consultation on the operation of the Corporation Tax system, including:
  • policy proposals and related operational issues
  • issues arising on the implementation of prospective changes to legislation and practice
  • operational aspects of existing policy and practice.
• The committee shall act as a key stakeholder in the development of internet and other electronic services for companies.
• Where necessary the Committee will liaise with the Business Tax Forum to determine which is the appropriate forum for discussion of a particular issue.
• The minutes of the Committee shall be published on HMRC website.