The Tax Simplification Review, led by the Office of Tax Simplification, examines how to reduce complexity in the UK tax system and eliminate outdated or abused tax reliefs that no longer serve their original policy purpose. The review is considering mechanisms such as sunset clauses and five-yearly reviews to prevent relief creep and improve compliance, with findings informing the Autumn Budget 2025.
A report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.
A report on the Income Tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.
A review setting out what drives tax complexity, and some ways that officials making tax policy can work to prevent or mitigate that complexity.
Scoping document published for new OTS review.
OTS publishes an update on PAYE aspects of two of its recent reports.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
Scoping document published for new OTS review.
OTS publishes an update on reports about simplifying everyday tax for smaller businesses and individuals.
OTS publishes analysis of the potential benefits, costs and implications of a change to the tax year.
OTS outlines scope of a review about the potential for moving the end of the tax year
OTS publishes an update paper on its 2018 Guidance Review.
The OTS is seeking views to inform its new review.
The OTS is seeking views to inform its new review.
The OTS is seeking views to inform its new review.
OTS outlines scope of a new review looking at the considerations, impacts and priorities HMRC should focus on in this area.
This new report explores ways of simplifying the process of making claims and elections across the tax system.
The OTS has published a note evaluating its work on corporation tax and providing a stock take of its work on the taxation of self-employed people
This new report explores ways to simplify tax for self-employed people and residential landlords.
This new report looks at ways to improve people's experience of the tax system at key events in their lives
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
New OTS report calls on government to prioritise action to address long-standing concerns about the experience of smaller businesses
Today, the Office of Tax Simplification publishes a discussion paper on the implications of using technology to simplify tax.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
The OTS is publishing today a report which sets out a strategic vision for the future of guidance for taxpayers and their advisers
OTS reports on their initial work looking at simplifying the Corporation Tax computation and makes a call for evidence
The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.
The OTS is carrying out a simplification review into the closer alignment of income tax with National Insurance.
The Office of Tax Simplification has published a discussion document on a Sole Enterprise Protected Assets (SEPA) business model.
The Office of Tax Simplification (OTS) has published a discussion document on lookthrough taxation.
The OTS has published the key questions it wants to discuss with stakeholders for its current review on income tax and NICs
The OTS is publishing today a report that explores the issues surrounding the option of replacing capital allowances with accounting depreciation
Today the OTS has published a paper exploring ways of simplifying the taxation of individuals' savings income
Today the OTS has published a paper looking across the business lifecycle, recommending urgent work to simplify the business tax system and encourage growth.
Details of the scope of the OTS review into Inheritance Tax are published.
The OTS has published its first report on VAT
OTS publishes their scoping document for a review on capital allowances and depreciation
OTS review and recommendations on simplifying the corporation tax computation is published.
OTS reports on their initial work looking at simplifying the Corporation Tax computation and makes a call for evidence
OTS publishes terms of reference for the recently announced review of VAT
OTS reports on their initial work looking at simplifying the Corporation Tax computation and makes a call for evidence
The Office of Tax Simplification has published a discussion document on a Sole Enterprise Protected Assets (SEPA) business model.
The Office of Tax Simplification (OTS) has published a discussion document on lookthrough taxation.
The Office of Tax Simplification has published a discussion document on a Sole Enterprise Protected Assets (SEPA) business model.
The Office of Tax Simplification (OTS) has published a discussion document on lookthrough taxation.
The Office of Tax Simplification has published its recommendations on closer alignment of income tax and national insurance contributions following a simplification review.
The Office of Tax Simplification (OTS) has published its recommendations following a simplification review of small company taxation.
The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.
The OTS is carrying out a simplification review into the closer alignment of income tax with National Insurance.
The OTS has published the key questions it wants to discuss with stakeholders for its current review on income tax and NICs
The OTS is carrying out a simplification review into the closer alignment of income tax with National Insurance.
The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.
The OTS has published the key questions it wants to discuss with stakeholders for its current review on income tax and NICs
Terms of reference for the OTS project on closer alignment of tax and national insurance
Terms of reference for the Office of Tax Simplification's review of small company taxation.