Commentary

A3.106 Office of Tax Simplification (OTS)

Administration and compliance

A3.106 Office of Tax Simplification (OTS)

A3.106 Office of Tax Simplification (OTS)

For the latest New Development, see ND.1552, ND.1573, ND.1733, ND.1860.

What is the OTS?

The OTS is a permanent independent Office of HM Treasury. Its existence was formalised in statute by Finance Act 2016 with effect from 28 November 20161. Previously, it had been established by the Coalition Government in 2010 as a temporary, non-statutory Office of the Treasury for the life of that Parliament.

The role of the OTS is to provide the government with independent advice on simplifying and improving the administration of the UK tax system and make recommendations as appropriate, with the objective of reducing compliance burdens on both businesses and individual taxpayers.

The UK tax system is defined for these purposes as all

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