Policy paper

Office of Tax Simplification: permanent establishment

This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.

Documents

Draft clause 83 to 88

Draft explanatory notes clause 83 to 88

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation provides for the permanent establishment of the Office of Tax Simplification (OTS) in statute, specifies its functions, and makes certain provisions for the governance and operation of the OTS.

Published 9 December 2015