OTS review of Value Added Tax

OTS reports on progress of their review on how to simplify VAT to ensure it is fit for purpose in the UK’s modern economy.

It was announced at Autumn Statement 2016 that the OTS has been asked to conduct a simplification review into the VAT system. Terms of reference for the review are available.

Following the initial phase of work an interim report paper has now been published along with a list of questions and a call for evidence.

We are interested in hearing from businesses, advisers and others who deal with VAT about the experiences they have had of the issues raised in the report and also any ideas they might have to simplify the system.

Please email us by 30th June 2017 if you would like to share your views or arrange a meeting with the project team.


  1. OTS publishes interim paper on review of Value Added Tax
  2. OTS publishes VAT review terms of reference
Published 23 November 2016
Last updated 28 February 2017 + show all updates
  1. Updated to include the interim review paper.
  2. Terms of reference published
  3. First published.