The Office of Tax Simplification (OTS) is the independent adviser to the U.K. government on simplifying the U.K. tax system. On 27 July 2022, the OTS published a scoping note outlining its intention to look at the tax and social security implications of both domestic and international hybrid and distance working arrangements.1
On 31 August 2022, the OTS published its full call for evidence.2 This invites submissions by 25 November 2022, from employers and advisers on their experiences. The OTS expects to publish its findings and any recommendations to the government in early 2023.