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What next for the OTS?

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Further to a recommendation in the recent five year HM Treasury review of the Office of Tax Simplification, the OTS has been asked to undertake a project to articulate its approach to tax simplification and clarify its aims and measures for assessing success. This review will inform how the OTS, and government, should prioritise simplification efforts over the next five years. A second new review will look at the taxation of property income from the perspective of individuals and micro companies, for which there will soon be a call for evidence and taxpayer survey. An important aspect of OTS work is to evaluate what has happened to previous recommendations. Five evaluation reports are in the process of being published; these will cover: tax education and awareness; agents; the forthcoming single customer accounts; the high income child benefit charge; and PAYE.
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