Policy paper

OTS Guidance Review update paper

OTS publishes an update paper on its 2018 Guidance Review.

Documents

Guidance update paper

Details

The OTS has published an evaluation update paper following its review of HMRC Guidance for taxpayers published in October 2018.

The original report outlined 12 recommendations and the OTS recognises that considerable progress has been made against these since the publication of its report in 2018.

In particular HMRC

  • have committed significant resource to their Guidance Team
  • have made clear progress in implementing the new guidance model envisaged in the OTS’s Guidance report
  • are making extensive use of external feedback to improve guidance
  • are consulting with a Guidance strategy forum which has a wide membership

The evaluation update also details future HMRC commitments in working towards simpler and better guidance for taxpayers.

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.

The OTS previously published an evaluation update on its 2017 VAT review in October 2019 and an evaluation and stocktake note on its 2017 Corporation Tax review and 2018 Accounting depreciation or capital allowances review in 2020.

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

Published 19 April 2021