Office of Tax Simplification: call for evidence on residential property income: input invited

22 April 2022

The Office of Tax Simplification is reviewing the current regime for taxing residential property income. The CIOT will be responding and would welcome your input.

The Office of Tax Simplification has launched a call for evidence, together with an online survey (, about simplifying the taxation of residential property income received by individuals, partnerships and micro companies.

The review is considering:

  • Structural aspects: looking at whether different regimes for taxing property income lead to distortions and other drawbacks.
  • Operational: how well the cash and accruals basis is understood, the operation of reliefs and exemptions, and HMRC’s processes and guidance about property income.
  • Administration and compliance: the potential for letting agents or platforms to help landlords in easing the administrative burden and to consider any areas of tax administration that present challenges for property income.
  • Non-UK aspects: any areas of concern for non-resident landlords or their tenants and issues for UK residents receiving rental income from abroad.

The call for evidence runs to 5 June 2022 and the CIOT will be responding. Please send your comments and thoughts to Kate Willis.

Kate Willis