Following publication of a scoping document on 4 February the Office of Tax Simplification (OTS) is calling for evidence in support of its review of the processes around tax claims and elections. Responses should be sent by 8 May 2020.
As set out in the scoping document this review will seek to establish the broad numbers and types of claims and elections across the main taxes in the UK and then focus on a range of the more significant or frequently used claims and elections and how the administration of these may be simplified. As such the review will pay particular attention to claims made by employees the self-employed and businesses in relation to income tax corporation tax CGT and VAT as these areas will affect the largest number of taxpayers.
The call for evidence contains 29 specific questions split into sections headed:
