What areas of the UK tax system would you like to see simplified?

Sep 23, 2019

The Northern Ireland Tax Committee would like to hear from you on UK tax simplification. 

The Committee is holding a half day workshop with senior representatives from the Office of Tax Simplification (“OTS”) later this year. Tell us what areas of the UK tax system are the most complex and could be simplified. We’d like your views on areas of both legislative and administrative complexity and any ideas you may have to improve them. This is a unique opportunity for you to be heard by the OTS, the independent adviser to government on simplifying the UK tax system.  

The latest work of the OTS is set out.  

Tax reporting and payment surveys  

On 10 July 2019, the OTS published a document setting out the scope of a project looking at the practical tax reporting and payment arrangements for self-employed people and landlords of residential property.  

2018/19 annual report  

The OTS recently published its third Annual Report, covering the year to 31 March 2019. Recent highlights include: 

  • the OTS’s two reports on inheritance tax, first exploring ways to improve the administration of this tax, and then offering a range of suggestions for simplifying the rules themselves, in particular in relation to lifetime gifts; 
  • the reception from HMRC to the report on improving HMRC guidance, which highlighted the benefits available if the Department gave this crucial interface with taxpayers greater and more consistent focus; and 
  • seeing the OTS’s work on the gig economy and technology move on to a new level, with papers on the issues and opportunities technology presents, and a new piece of work on reporting and payment arrangements for self-employed people.