Policy paper

Review of hybrid and distance working scoping document

OTS publishes scoping document for new review on hybrid and distance working.


Review of hybrid and distance working scoping document

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Today the Office of Tax Simplification (OTS) has published a scoping note setting out the themes of our planned Call for Evidence on the emerging trends and tax implications of hybrid and distance working.

This is planned to be a high-level evidential review of the extent to which hybrid and distance working is likely to increase, whether this trend involves more working across borders, and whether the changes in working practices give rise to any tax complexity or challenges for employers and employees, as well as small businesses.

In particular we will be looking to engage with employers (of all sizes) and their representative groups and advisors, and with academic, research, and similar institutions with relevant insights and data. As always, we are keen to engage broadly with the wider business and advisory community to ensure a rounded view.

Notes for editors

  • The OTS is the independent adviser to government on simplifying the UK tax system, to make it easier for taxpayers; it does not implement changes, these are a matter for officials and ministers.
  • 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 looking to simplify rules, as simplification of the technical and administrative aspects of tax are each important, both to taxpayers and to HMRC. The OTS was initially formed in 2010 and put on a statutory footing in 2016.
  • An index of all OTS publications is available.
  • The OTS is led by Board Chair Kathryn Cearns OBE and Tax Director Bill Dodwell and has a small staff team with backgrounds in the private sector, HM Treasury, and HMRC.

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

Published 27 July 2022