Low Incomes Tax Reform Group
We help people who are unable to pay for professional tax advice by providing free information about the tax system and working to make the system more equitable and accessible for people's needs.
Find out more about what we do
Welcome to our website
We hope you will find the information on our website helpful and easy to understand. But we are always keen to make improvements. We would love to hear what you think, so please get in touch with any thoughts and suggestions.
Share your feedback
LITRG’s TikTok
Discover, like and share our short videos: explaining key tax changes, sharing tips and highlighting topical guidance.
See here
Work though an umbrella company?
LITRG launch new umbrella company payslip audit service.
Free umbrella company payslip audit
Earning using an online platform?
Online platforms are starting to send reports to HMRC about some of their users- our guidance explains more about the reports and what actions you may need to take.
OECD rules
New independent loan charge review
A call for evidence has now been published, closing on 30 May 2025.
Read more here
Chartered Institute of Taxation (CIOT)
LITRG is part of the CIOT, the leading body in the UK for taxation professionals. The CIOT’s primary purpose is to promote education in taxation. One of its key aims is to achieve a more efficient and less complex tax system for all. CIOT is an entirely apolitical organisation.
Find out more on the CIOT websiteThe number of pages of free tax and benefits guidance on our website.
The number of unique visitors to our website each year.
The number of years LITRG has been giving a voice to unrepresented taxpayers.
The number of years of tax experience in the LITRG team.
Compliance check? HMRC’s new tool can guide you
HMRC’s online community forums are closing!
Electronic invoicing: promoting e-invoicing across UK businesses and the public sector
Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance
Unique Taxpayer References (UTR) update
Tackling tax with TikTok
Electronic invoicing: promoting e-invoicing across UK businesses and the public sector
LITRG has responded to a recent HMRC and Department for Business and Trade consultation on the use of electronic invoicing.
Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance
We welcome the opportunity to input to this consultation which explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
Local Government, Housing and Planning Committee of the Scottish Parliament: Council tax inquiry
The Chartered Institute of Taxation (CIOT) and its Low Incomes Tax Reform Group (LITRG) made a joint written submission to the council tax inquiry of the Scottish Parliament’s Local Government, Housing and Planning Committee.
Feedback from our website users
"I was really struggling to find any guidance from the gov.uk website on filling in the starter checklist when moving from self-employed to employed. Your article gave me a direct, straightforward answer to my query… and put my mind at ease. Thanks so much for the information you provide and the way in which you provide it. "
"I found your basic article on ‘what tax rates apply to me’ very useful. So refreshing to find accessible, readable copy on tax matters in place of the usual dense copy provided by HMRC and professional sources. I will use your site again. "
Self assessment late filing penalties – improving fairness for unrepresented taxpayers
We are pleased to publish our latest position paper, on self assessment late filing penalties.
Online Platforms – the changing landscape for the self-employed
We are pleased to publish our position paper setting out how the experience of the tax system for online traders can be improved following the increased use of online platforms such as eBay, Uber and Deliveroo.
Good guidance – the importance of effective guidance for unrepresented taxpayers
We are pleased to publish our latest report, looking at the importance of effective guidance for unrepresented taxpayers.
Resources
Tax and NIC rates and bands
Minimum wage, tax and benefits help for care workers
Self-employment: a guide
