Research and analysis

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.

Documents

Small business tax review final report: HMRC administration

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

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Small business tax review final report: disincorporation relief

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

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Small business tax review: interim report

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Small business tax review: government response to OTS recommendations

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Small business tax administration: terms of reference

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

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A simpler income tax for the smallest businesses: discussion paper

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Disincorporation for small companies: discussion paper

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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