Policy paper

The 'Gig' economy: an OTS focus paper

The OTS publishes a focus paper on the 'Gig' economy and tax

Documents

OTS Gig Economy Summary Paper

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OTS Gig Economy Focus Paper

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email ots@ots.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The Office of Tax Simplification (OTS), in the first of a new series of occasional papers, is contributing to the debate on the gig economy.

We have set out some of the tax issues thrown up by the gig economy, with the aim of promoting debate.

John Whiting, OTS Tax Director, said:

We have often come across issues raised by the gig economy - and its near-relative, the sharing economy - in our work on simplifying the tax system. We’re setting out what we see as the tax issues: these need attention and our aim is to prompt debate.

The issues around the gig economy are receiving a lot of attention and the Prime Minister has asked Matthew Taylor, Chief Executive of the RSA, to carry out a study on the employment implications in the gig economy. The OTS is looking to complement this review by setting out some of the tax issues.

We will be considering the impact of these issues in our future projects and may carry out further work in the area.

We welcome all comments and these will inform our future work. If you have any thoughts please contact us here.

Updates to this page

Published 2 December 2016

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