The Office of Tax Simplification (OTS) has published a new policy paper ‘OTS Review of tax simplification’ setting out what drives tax complexity and how officials making tax policy can work to prevent or mitigate that complexity.

This is the latest in a long line of reviews by the OTS and has just one recommendation, that the principle of tax simplification should be better embedded in the general tax policy-making process. 

The OTS is clear that whilst tax simplification is not a policy in its own right, it should be a core consideration for government as:

The paper provides a framework of questions (not intended to be a checklist) that government may wish to consider when developing new tax policy and considering existing policies, in a bid to reduce the level of complexity:

The OTS does however note that they themselves are not policymakers, saying that it is for the government to consider their recommendations and their potential impact, to determine whether the existing complexity in the tax rules is necessary to achieve other policy objectives.

Useful guides on this topic

Finance Act 2022: tax update and rolling planner 2022-23
This rolling planner tracks the key tax announcements that impact the 2022-23 tax year and beyond. This planner is updated on an ongoing basis.

External link

Policy paper: ‘OTS Review of tax simplification’ 


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