Policy paper

OTS to explore self-employed tax reporting and payment

OTS outlines scope of new project on practical tax reporting and payment arrangements

Documents

Details

Today the OTS has published a document setting out the scope of a new project about simplifying tax reporting and payment arrangements for self-employed people and landlords of private residential property.

This work will

The scoping document provides a description of the areas of interest, so OTS does not intend to publish a separate formal call for evidence.

The OTS would welcome the opportunity to hear from those who have an interest. If you would like to meet with the OTS or contribute your views or options for improvement, then please contact the OTS by 30 August at ots@ots.gov.uk.

The OTS expects to publish an initial paper on this work in the Autumn.

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.

Published 10 July 2019