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We give independent advice to the government on simplifying the UK tax system, to make things easier for taxpayers.
A report on the Income Tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.
Foreword In this report, the Office of Tax Simplification (OTS) considers…
Annex A: Recommendations in Chapter order Chapter 2 The general tax regime…
The Office will cease work after publication of the Hybrid and distance working report, and formally close when the next Finance Bill receives Royal Assent.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
A report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.
OTS publishes analysis of the potential benefits, costs and implications of a change to the tax year.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
The Financial Secretary to the Treasury has written to the OTS in response to its second report on Inheritance Tax and on its two Capital Gains Tax reports.
Today the OTS has published a paper exploring ways of simplifying the taxation of individuals' savings income
OTS review and recommendations on simplifying the corporation tax computation is published.
The OTS responds to calls for a corporation tax overhaul, with bold recommendations to improve the experience of small and large businesses
This second report considers key practical, technical and administrative Capital Gains Tax issues.
OTS publishes an update on the Single Customer Account.
This new report looks at ways to improve people's experience of the tax system at key events in their lives
The OTS is seeking views to inform its new review.
A list of published OTS reports and papers since 2010, with links to official government responses.
New OTS report calls on government to prioritise action to address long-standing concerns about the experience of smaller businesses
The OTS has published an online survey and a call for evidence to seek views on tax as it impacts on business
A review of the emerging trends in hybrid and distance working, in the UK and across borders, and any pressures they put on existing tax rules and guidance.
The Office of Tax Simplification has published its annual report for the period from 1 April 2021 to 31 March 2022.
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