Policy paper

OTS to review claims and elections

OTS outlines scope of a new review about people's experience of making claims and elections.



Today the OTS has published a document setting out the scope of a new review about simplifying claims and elections and the processes involved.

Claims and elections are a long-standing feature of many UK taxes. In some cases it is unclear why there is a need to make a specific or separate claim or election in order to benefit from a relief or exemption, and this can lead to some of those who are entitled to benefit missing out.

The review will seek to establish the broad numbers and types of claims and elections across the main UK taxes, and then focus on a range of the claims and elections that are more significant or more frequently used by individuals, partnerships and companies.

The work will be primarily concerned with how the administration of these claims and elections may be simplified, but where relevant may also consider related policy issues.

The OTS intends to publish a separate call for evidence shortly, and to publish a report on this work in autumn 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.

Published 4 February 2020