Policy paper

Review of Simplification - Scoping document

Scoping document published for new OTS review.

Documents

OTS Simplification Review - scoping document

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Details

The recent 2021 HM Treasury 5-yearly review of the OTS recommended that the OTS “undertake a project to articulate its approach to and interpretation of ‘tax simplification’, including clarifying its aims as an organisation, and the success measures for assessing its progress.”

The Chancellor and the Financial Secretary to the Treasury have asked that the OTS carry out this work as a formal review, focusing on conclusions that can inform how the Government should prioritise simplification efforts and how the OTS should prioritise its work over the next five years.

The document published today sets out the scope for the review.

The OTS would welcome a wide range of perspectives on the issues set out in the scoping document. If you would like to make a submission or otherwise contribute to the review please contact the OTS by 3 April 2022 at ots@ots.gov.uk.

Notes for editors

The OTS is the independent adviser to government on tax simplification, challenging tax complexity to help all users of the tax system; it does not implement changes - these are a matter for government and for Parliament.

The OTS works to improve the experience of all who interact with the tax system. It aims to reduce the administrative burden - which is what people encounter in practice - as well as simplifying the rules. Simplification of the technical and administrative aspects of tax are each important, both to taxpayers and HMRC.

An index of all OTS publications is also available.

Press enquiries only please contact Julie Gillespie, OTS Press Officer Phone 03000 585028.

Updates to this page

Published 22 February 2022

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