In addition to its new statutory basis, the government will increase funding for OTS with plans to increase resources and staffing numbers, while one of the first projects earmarked for review is as is the long-standing proposal to merge income tax and national insurance contributions (NICs).

There are currently three permanent full-time staff, although the OTS is budgeted to have up to six full-time equivalent staff (FTES).

At the moment, the OTS actually has three FTE staff, including tax director John Whiting, who works for OTS for the equivalent of one day a week, while two secondees are due to return to the private sector in September.