Consultation outcome

OTS Capital Gains Tax review call for evidence and survey

This consultation has concluded

Detail of outcome

The results of this consultation were published as part of the OTS’s first report on CGT published on 11 November 2020.

A second report will be published in spring 2021.

Original consultation


The OTS has published an online survey and a call for evidence to seek views on capital gains tax

This consultation ran from

Consultation description

The Office of Tax Simplification (OTS) has today published an online survey and a call for evidence to seek views about capital gains tax.

The OTS wants to hear directly from individuals and businesses as well as professional advisers and representative bodies about which aspects of capital gains tax are particularly complex and hard to get right, and to hear any suggestions for improvements.

The survey will enable the OTS to hear directly from individuals with experience of dealing with CGT. It is open now and will be available until the end of the summer.

To take the online survey, please click here.

The call for evidence comes in two sections: the first seeks high-level comments on the principles of CGT by 10 August 2020, while the second and primary section of the document invites more detailed comments on the technical detail and practical operation of CGT by 9 November 2020.

The earlier deadline for comments on the principles of CGT, will help shape the balance of the work and could put the OTS in a position to provide an interim update on those bigger picture issues. Alongside this the OTS will also be meeting as many interested parties as it can, online, to hear views directly during the full consultation period.

Responses to the call for evidence can be sent to


The Chancellor of the Exchequer asked the OTS to carry out a review of Capital Gains Tax to identify simplification opportunities. The scoping document for the review was published on 14 July 2020.

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.

Press Enquiries only please contact Julie Gillespie, OTS Press Officer Phone: 03000 585028


CGT call for evidence

Published 14 July 2020
Last updated 8 September 2020 + show all updates
  1. The deadline for responses to the second part of the consultation has been extended to 9 November 2020.

  2. First published.