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<p>The Government is committed to a tax system that is simple to understand and easy
to comply with for all its users, while also tackling avoidance and evasion and ensuring
fairness.</p><p> </p><p>Since 2010, the Office of Tax Simplification (OTS) has offered
independent advice and recommendations on making the tax system simpler and easier
to interact with for taxpayers. In March 2021, the Government commenced the first
statutory five-year review of the OTS, to ensure it is as effective as possible.</p><p>
</p><p>Changes to the tax system can have a wide impact, and so any reform needs to
be well planned, incorporating the wider views of its users. As such, the Government
published a call for evidence in March 2021, seeking input on how to modernise the
tax administration framework, as part of the 10-year Tax Administration Strategy.</p>
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