Policy paper

Review of Property Income - Scoping document

Scoping document published for new OTS review.

• From: Office of Tax Simplification
• Published: 24 February 2022

Documents

OTS Property Income Review - scoping document

PDF, 101 KB, 2 pages

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Details

Today, the OTS has published the Scoping document for a review of Property Income.

The primary focus of the review will be to identify opportunities for simplification of the tax and administrative treatment of individuals, partnerships or micro companies deriving income from residential property.

The OTS will publish a Call for Evidence and an online survey in the near future.

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 the 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.

Published 24 February 2022