Research and analysis

Simpler income tax and business expenses

Qualitative research to test simpler income tax forms and guidance; an online tool for Simplified Expenses; and business expenses guidance.



Simpler Income Tax applies for the 2013 to 2014 tax year onward. It refers to the introduction of two measures to make it easier for the smallest unincorporated businesses to work out their income and expenses for their Self-Assessment (SA) tax return: Cash Basis Accounting and Simplified Expenses.

This research was conducted in three separate phases:

  • phase 1 - changes to one of the SA return forms to accommodate the Simpler Income Tax rules, related guidance notes on completing the form and a proposed help sheet
  • phase 2 - the online tool
  • phase 3 - business expenses