Tax for self-employed people in a changing world
Overview of OTS work relating to simplifying tax reporting and payments for self-employed people.
The most recent OTS report relating to simplifying tax reporting and payments for self-employed people was published on 31 October 2019.
Work carried out by the OTS in, or related to, this broad area, has included:
- an initial review of reporting and payment arrangements for self-employed and residential landlords, published in October 2019
- a Technology discussion paper, published in January 2019
- a paper on the impact of the platform economy on self-employed people, published in July 2018
- an earlier paper on the Gig economy, published in December 2016 and updated in July 2017
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.
Documents
Last updated 5 November 2019 + show all updates
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Review of reporting and payment arrangements for self-employed people and residential landlords added.
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First published.