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Tax simplification: HMRC’s revised approach

Jonathan Athow, HMRC’s director general of customer strategy and tax design, explains why tax simplification matters to HMRC and what they are doing to help deliver it.

The tax system raises hundreds of billions of pounds to fund the UK’s public services and supports wider public policy objectives such as encouraging growth. In achieving these aims it is hugely important that it is as straightforward as possible for people to understand and comply with. This is why tax simplification is an important part of thinking for HMRC as its custodian and is a key priority for ministers.

Complexity can arise from a number of sources. Sometimes it arises because the tax system needs to properly account for a complex economic activity. It can also arise where the tax system is designed to support wider public policy objectives and there are times where it has developed in a piecemeal...

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