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
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
Self-employed and completing your 23/24 tax return?
Our free ‘Self-employment: A LITRG guide’ may help you complete your tax return. It is aimed at those who are self-employed or in a partnership. It will also be very helpful to voluntary sector advisers and other non-tax specialists who advise low-income self-employed individuals.
Download our free guide here
Read our latest reports
We have recently published two position papers, highlighting recommendations for changes in the tax system to help people on low incomes.
Read our latest reports 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.
The end of the tax credits system
LITRG: Act now to boost your state pension
Worked from home during the pandemic? Don’t miss out on your 2020/21 tax refund.
HMRC industrial action 23 December to 16 May
Act now to maximise your state pension entitlement!
HMRC ‘nudge’ letters: income from online marketplaces up to 5 April 2023 – what you need to do
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.
Simplifying the taxation of offshore interest – LITRG response
LITRG has responded to a recent HMRC consultation on simplifying the taxation of offshore interest.
The Tax Administration Framework Review: new ways to tackle non-compliance - LITRG response
LITRG has responded to the latest consultation under the Tax Administration Framework Review, on new ways to tackle non-compliance.
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
