Tax for self-employed people in a changing world

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

The OTS has published details of the scope of a new project about simplifying practical tax reporting and payment arrangements for self-employed people and landlords of private residential property.

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

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

This is the latest of a number of pieces of work carried out by the OTS in, or related to, this broad area, including

  • 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.


Published 11 July 2019