Policy paper

Small business tax review

Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.

From:
Office of Tax Simplification and HM Treasury
Published
28 February 2012

Documents

Small business tax review: terms of reference

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Small business tax review final report: HMRC administration

PDF, 534 KB, 54 pages

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Small business tax review final report: simpler income tax for the smallest businesses

PDF, 486 KB, 57 pages

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Small business tax review final report: disincorporation relief

PDF, 418 KB, 39 pages

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HMRC summary report: understanding small businesses’ experience of the tax system

PDF, 109 KB, 11 pages

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Small business tax review: interim report

PDF, 691 KB, 82 pages

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Small business tax review: government response to OTS recommendations

PDF, 1.77 MB, 10 pages

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Small business tax administration: terms of reference

PDF, 369 KB, 2 pages

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Alternative system for taxing the smallest businesses and relief for disincorporation: terms of reference

PDF, 75.9 KB, 2 pages

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A simpler income tax for the smallest businesses: discussion paper

PDF, 310 KB, 43 pages

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Disincorporation for small companies: discussion paper

PDF, 301 KB, 40 pages

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Details

Press release

Read the press release on recommendations to simplify the UK’s tax system for small businesses

Government response

The government has published a number of documents as part of the response to our review of small business tax.

Published 28 February 2012