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Updated on 9 January 2024


The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation (CIOT) (Registered Charity Number 1037771).

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Content on this page:

Using the LITRG website

The information contained on this site is for general guidance only on your rights and responsibilities and is not legal advice. You should neither act, nor refrain from action, based on any such information. You should take appropriate professional advice on your circumstances because the application of laws and regulations will vary depending on circumstances and because tax and benefit laws and regulations undergo frequent change.

While we will do the best we can to ensure that the information on this site is correct, CIOT shall not be liable for any loss or damages (including, without limitation, damages for loss of income or business or increased liabilities) arising in contract, tort or otherwise from the use of, or inability to use this site, or any information contained in it, or from any action or decision taken as a result of using this site or any such information.

CIOT accepts no responsibility for the availability or content on any site to which a hypertext link from this site exists. The links are provided on an "as is" basis and we make no warranty, express or implied, for the information or any other functionality (such as calculators or tools) provided within them.

You are permitted to access, print and download extracts from this site on the basis that the use of all material on this site is for non-commercial or personal use only; any copies of these pages saved to disk or to any other storage medium may only be used for subsequent viewing purposes or to print extracts for personal use.

By accessing any part of this site, you shall be deemed to have accepted these terms in full. These terms shall be governed by and construed in accordance with English Law and the courts of England shall have exclusive jurisdiction.

If you ask us a question

We do not offer a casework service or provide advice on individual cases. We cannot represent you in your dealings with HMRC or other government departments.

You can find organisations who can help on our getting help with tax page.

If you contact us, we may, at our discretion, reply to you with general guidance and information. The guidance and information we provide is our opinion only based on the facts set out in your enquiry; there may be other relevant factors of which we are unaware. Therefore, you should not rely on any information or guidance we give without checking the full facts of your case with a tax, welfare rights adviser or other adviser such as a qualified legal professional as appropriate.

We may use information provided by you via the website in anonymised form to provide support for our policy representations or campaigning activities.

You can find further details about how we use data in our privacy notice


LITRG will not disclose personal information to anyone, apart from authorised staff and volunteers, and only if this is needed to help and advise you, or unless we are under a legal obligation to disclose it. In addition, we may pass all or some of this information to Government departments and agencies, or to local councils, if this is necessary to help you or to help improve the government’s administration of the tax system or other systems and you authorise us to do so.

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