OTS to consider changing start of the tax yearIncome tax was introduced as temporary measure to fund the war against Napoleon on 5 April 1805 and has been with us ever since. It's always been an illogical choice of a date and changing it is long overdue.The Office of Tax Simplification has proposed shifting the start of the tax year for individuals from April 6th either to April 1st, so that it coincides with the beginning of a month and a quarter, or to Jan 1st. “The OTS is undertaking a high-level exploration and analysis of the benefits, costs and wider implications of a change in the date of the end of the UK tax year for individuals and will publish a report over the summer of 2021,” it said on Friday.