The Office of Tax Simplification (OTS) is the independent adviser to government on simplifying the UK tax system. The work of the OTS is rooted in improving the experience of all who interact with the tax system. The OTS aims to improve the administrative process - which is what people actually encounter in practice - as well as simplifying the underlying rules. These are often of equal importance to taxpayers and HMRC. While based within HM Treasury, the OTS offers independent advice under the responsibility of its Board. Having started on an informal basis in 2010, the OTS now operates within the legislative framework provided by Part 12 of Finance Act 2016.