Over the past two years, the Office of Tax Simplification (OTS) has looked at a wide range of taxes, mainly in the context of the ‘taxpayer experience’. By considering the impact of all tax charges and reliefs at various points in the business life cycle and at key events in the lives of individuals, the OTS has identified practical ways in which the tax system can be made to feel simpler, even if more fundamental reform would have to follow over a longer period. Technology will be key to improving the taxpayer experience, whether it involves intelligent ways of delivering guidance or a ‘PAYE-like’ experience for self-employed individuals.
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