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What is the OTS?

The Office of Tax Simplification (OTS) is a permanent independent Office of HM Treasury. Its existence was formalised in statute by FA 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 to 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 those taxes (including the legislation for administering those taxes) for which HMRC is responsible, including duties and national insurance contributions². Its programme of work is approved by the Chancellor and the Financial Secretary to the Treasury, and it undertakes enquiries