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  • Tax & NIC

    Tax & NIC

    Information on tax and National Insurance contributions, collection of tax and how to deal with HM Revenue and Customs (HMRC).  

    • Tax - an introduction
    • Income tax
    • Making tax digital for income tax
    • How tax is collected
    • Student finance and the tax system
    • National Insurance
    • Trusts and estates
    • Taxes on transactions
    • Getting help with tax
    • Tax checks and disputes
  • Working

    Working

    How tax and National Insurance contributions work for people who are working and paying tax on their earnings or profits.  

    • Employment status
    • Employment
    • Agency workers
    • Umbrella company workers
    • Limited companies
    • Self-employment
    • Gig economy
    • Partnerships
    • VAT when running a business
    • Access to work scheme
    • Care workers
  • Employers

    Employers

    Helps you understand whether you are an employer and, if so, what you have to do to pay your employee and meet other obligations. 

    • Taking on an employee: an introduction
    • Tax status: guidance for employers
    • Setting up as an employer
    • How the Pay As You Earn system works: an employer's guide
    • Taking on a new employee
    • Reporting PAYE in real time
    • Pay and deductions
    • Ongoing payroll tasks
    • End of year payroll processes
    • Employee leaving
    • Employment law
    • Keeping records as an employer
    • Dealing with PAYE errors 
    • More help for employers
    • Payments to volunteers
    • Job retention scheme
    • Employers: understanding employees' welfare benefits
    • Employing a disabled person
    • Independent living: paying for care
  • Pensions

    Pensions

    Tax relief on pension contributions and what happens when you take money out of pensions. Includes state pension information.

    • Pensions and tax
    • Workplace pensions
    • Personal pensions
    • Paying into pensions
    • Pension withdrawals
    • Pension scams
    • The state pension
  • International

    International

    Explains tax residence and domicile, and UK and double taxation issues when coming to the UK or going abroad.

    • International matters: introduction
    • Residence and domicile
    • UK tax for UK residents on foreign income and gains
    • UK tax for non-UK residents on UK income and gains
    • Double taxation
    • Coming to the UK
    • Leaving the UK
    • National Insurance in cross-border situations
  • Savings & property

    Savings & property

    Tax information relating to savings and dividend income, property income, cryptoassets and capital gains.  

    • Tax on savings and investments
    • Property income
    • Council tax and Northern Ireland rates
    • Capital gains tax
    • Cryptoassets and tax
  • Benefits

    Benefits

    Benefits information including universal credit, tax credits and support with childcare costs. 

    • Universal credit
    • Tax credits
    • State benefits
    • Child benefit
    • Childcare
  • About us

    About us

    The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation, which is an educational charity.

    • Who we are
    • What we do
    • Media centre
    • Volunteering in tax
    • Contact us
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    • Legal
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Tax and NIC

A white jigsaw with one missing piece, the missing piece is blue with the word 'TAX' in white text.
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Information on tax and National Insurance contributions, collection of tax and how to deal with HM Revenue and Customs (HMRC).  
 

Tax - an introduction
Income tax
How tax is collected
Student finance and the tax system
National Insurance
Trusts and estates
Taxes on transactions
Getting help with tax
Tax checks and disputes

30 Monck Street
London
SW1P 2AP

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© 2026 The Low Incomes Tax Reform Group is an initiative of the Chartered Institute of Taxation (Registered Charity number 1037771)

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