Office of Tax Simplification (OTS)
UK tax glossary · Last reviewed: April 2026
The Office of Tax Simplification was an independent advisory body set up by HM Treasury in 2010 to provide recommendations on simplifying UK tax legislation. It produced reports on areas including employee benefits, the CGT annual exemption, inheritance tax, and self-employment.
The OTS was abolished in September 2022. HM Treasury announced it would bring the simplification function in-house. Some OTS recommendations have been enacted (such as the CGT payment window for property), while many others remain outstanding.
The OTS legacy reports remain publicly available and are still cited in tax professional discussions. The abolition attracted criticism from tax bodies who argued that independent scrutiny of tax complexity was valuable.
Common questions
Who provides independent tax simplification advice now?
HM Treasury and HMRC have said they will consider simplification as part of policy-making internally. The Office for Budget Responsibility (OBR) provides independent fiscal analysis but does not focus on tax law simplification.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.