OTS recommends claims and elections simplifications

Released 16 October 2020

The Office of Tax Simplification has published a report exploring ways of simplifying the process of making claims and elections across the tax system.

The report makes 15 recommendations, both on general areas that would help to improve the operation of claims and elections across the tax system and on specific claims and elections where processes could be simplified.

The key areas, where the recommendations would benefit the largest number of people are:

increased functionality of the personal tax account and the business tax account (including the forthcoming, merged, single digital account), including adding the ability to make more claims and elections within the account and store information about them;

changes to employee expenses to improve the process of making a claim as well as reducing the number of different levels of flat rate expenses that have to be considered; and

improvements to HMRC online forms.

Further information, including a link to the report, can be found at https://www.gov.uk/government/publications/ots-claims-and-elections-review.

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