UK Property Income Tax Simplification Review Survey Closes
Summary
The Office of Tax Simplification (OTS) has closed its call for evidence on property income taxation, which ran from March 17 to June 5, 2022. The OTS sought input from landlords, small businesses, professional advisers, and representative bodies on complexities in property income taxation. The OTS Review of residential property income was subsequently published on November 1, 2022.
What changed
The OTS has concluded its call for evidence on the taxation of property income, which sought views from individual landlords, small businesses, professional advisers, and representative bodies on complexities in the current tax system. The consultation period ran from March 17 to June 5, 2022, during which the OTS also offered direct meetings with interested parties. The OTS Review of residential property income was published on November 1, 2022, summarizing findings and recommendations.
Property owners, landlords, and small businesses should monitor for potential tax simplification recommendations. The OTS does not implement changes directly—implementation remains a matter for government and Parliament. Tax advisers and property investors may wish to review the published review for insights into potential future changes to property income taxation rules.
What to do next
- Monitor for OTS recommendations on property income tax simplification
- Review the published OTS Review of residential property income for potential tax changes
Archived snapshot
Apr 16, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Call for evidence outcome
Review of Property Income - Survey and Call for Evidence
From: Office of Tax Simplification Published 17 March 2022 Last updated 1 November 2022
— See all updates Get emails about this page
This call for evidence has closed
Detail of outcome
The OTS Review of residential property income - GOV.UK (www.gov.uk) was published on 1 November 2022.
Summary
Survey and Call for Evidence published for OTS Property Income review.
This call for evidence ran from
**
8:45am on 17 March 2022
to
11:45pm on 5 June 2022
**
Call for evidence description
Today, the OTS has published an online Survey and Call for Evidence to seek views about how the taxation of Property Income could be simplified.
The OTS wants to hear directly from individual landlords and small businesses as well as professional advisers and representative bodies about which aspects of property income taxation are particularly complex and hard to get right, and to hear any suggestions for improvements.
The survey will enable the OTS to hear directly from those with personal experience in this area. It is open now and will be available until 5 June 2022.
To take the online survey, please click here.
The Call for Evidence, which also runs to 5 June 2022, invites more detailed comments on the technical and practical operation of the tax system in relation to property income.
Alongside this the OTS will also be meeting as many interested parties as it can, online, to hear views directly during the full consultation period. If you would like to meet the OTS to discuss the review please get in touch with us by 3 May 2022.
Responses to the Call for Evidence can be sent to ots@ots.gov.uk.
The Scoping document for the review was published on 1 March 2022.
Notes for editors
The OTS is the independent adviser to government on tax simplification, challenging tax complexity to help all users of the tax system; it does not implement changes - these are a matter for government and for Parliament.
The OTS works to improve the experience of all who interact with the tax system. It aims to reduce the administrative burden - which is what people encounter in practice - as well as simplifying the rules. Simplification of the technical and administrative aspects of tax are each important, both to taxpayers and HMRC.
An index of all OTS publications is also available.
Press Enquiries only please contact Julie Gillespie, OTS Press Officer Phone 03000 585028.
Documents
OTS Review of Property Income Call for Evidence
PDF, 185 KB, 3 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email ots@ots.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Share this page
The following links open in a new tab
Updates to this page
Published 17 March 2022 Last updated 1 November 2022 show all updates
1.
1 November 2022
Link to the OTS Property Income Report added to the final outcome page.
2.
17 March 2022
First published.
Sign up for emails or print this page
Get emails about this page Print this page
Related changes
Get daily alerts for Uk Office Of Tax Simplification
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
Source
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from OTS.
The summary, classification, recommended actions, deadlines, and penalty information are AI-generated from the original text and may contain errors. Always verify against the source document.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when Uk Office Of Tax Simplification publishes new changes.
Subscribed!
Optional. Filters your digest to exactly the updates that matter to you.