The CIOT works for a better, more efficient tax system for all affected by it – taxpayers, their advisers and the tax authorities. Our objectives for the tax system include (amongst others):
- Greater simplicity and clarity, so people can understand how much tax they should be paying and why; and
- Responsive and competent tax administration, with a minimum of bureaucracy.

For spring 2025, the government has committed to announcing a package of measures to simplify tax administration and improve the customer experience, with a focus on reducing burdens on small businesses.

We would like to capture members’ ideas on these areas (as opposed to substantive tax changes), identifying where improvements could be made to the operation of the tax system.

The survey will take around ten minutes to complete, as it requires consideration to have been given to a variety of factors (a list of the questions in this survey can be found at https://www.tax.org.uk/tax-administration-simplification-survey.

The questions are designed to allow you to highlight a single issue of complexity and to share your thoughts on how it might be solved and what the consequences of your proposed solution might be. If you wish to highlight more than one issue and suggested solution, please complete the survey once for each individual issue. This will enable us to analyse the results more efficiently and effectively.