The Office of Tax Simplification (OTS) was established as an independent Office of the Treasury on 20 July 2010 to advise the Chancellor on delivering a simpler tax system, providing independent advice on options for addressing existing complexity in the tax system. They do this by:

providing the Government with independent advice on where there are areas of complexity within the UK tax system with the potential for simplification; and

conducting inquiries into complex areas of the tax system, to collect evidence and advise the Government on options for reform.

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