Question to the HM Treasury:

To ask Her Majesty's Government what measures they are taking to make it easier for small businesses to navigate complex and expensive tax procedures; and how they plan to increase awareness of tax relief schemes amongst small businesses.

The government is committed to having a tax system that is simple to understand and easy to comply with. Autumn Budget 2017 took a number of practical steps to simplify the tax rules for small businesses including:

• Extending the option of using mileage rates to property businesses; and

• Ending receipt checking on subsistence costs when employees are reimbursed using benchmark scale rates.

  These measures build on action taken since 2010 including:

• Establishing the Office of Tax Simplification and then putting it on a permanent, statutory basis so that it can provide independent advice on simplifying the tax system; and

• Implementing over 200 of the OTS’s recommendations since 2010. This includes simplifying employee benefits and expenses saving employers an estimated £25 million per annum.

  The government also takes action where appropriate to raise awareness of reliefs which support small businesses. For example, at Autumn Budget 2017 the Government announced an R&D tax credits awareness campaign directed primarily towards Small and Medium Enterprises.