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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
    • Register for updates
    • Legal
    • Privacy notice
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