Policy paper

Small business tax review

Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.

• From: Office of Tax Simplification and HM Treasury
• Published: 28 February 2012

Documents

Small business tax review: terms of reference

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Small business tax review final report: HMRC administration

PDF, 534 KB, 54 pages

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Small business tax review final report: simpler income tax for the smallest businesses

PDF, 486 KB, 57 pages

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Small business tax review final report: disincorporation relief

PDF, 418 KB, 39 pages

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HMRC summary report: understanding small businesses’ experience of the tax system

PDF, 109 KB, 11 pages

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Small business tax review: interim report

PDF, 691 KB, 82 pages

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Small business tax review: government response to OTS recommendations

PDF, 1.77 MB, 10 pages

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Small business tax administration: terms of reference

PDF, 369 KB, 2 pages

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Alternative system for taxing the smallest businesses and relief for disincorporation: terms of reference

PDF, 75.9 KB, 2 pages

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A simpler income tax for the smallest businesses: discussion paper

PDF, 310 KB, 43 pages

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Disincorporation for small companies: discussion paper

PDF, 301 KB, 40 pages

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Details

Press release

Read the press release on recommendations to simplify the UK’s tax system for small businesses

Government response

The government has published a number of documents as part of the response to our review of small business tax.

• Making tax easier, quicker and simpler for small business
• Response to the Office of Tax Simplification’s small business tax review final report: HMRC administration
• Simpler Income Tax for the Simplest Small Businesses: consultation document
• Consultation on a disincorporation relief
• HMRC IR35 guidance

Published 28 February 2012