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, on the basis of any such information. You should take appropriate professional advice on your particular circumstances because the application of laws and regulations will vary depending on particular circumstances and because tax and benefit laws and regulations undergo frequent change.

Whilst LITRG will do the best it can to ensure that the information on this site is correct, LITRG 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.

Third parties are responsible for ensuring that material submitted for inclusion on this site complies with appropriate law. LITRG will not be responsible for any error, omission or inaccuracy in the material submitted by third parties.

LITRG 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 LITRG makes no warranty, express or implied, for the information 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 information and 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.


LITRG does not take any legal responsibility for advice given to you in response to a request for help or information. LITRG is not an advice agency but will, from time to time on a discretionary basis or through specific projects, offer assistance to the general public. We do our best to ensure that all information given is accurate and up-to-date, however we advise everyone to consult a professional adviser before acting or refraining from acting in order that they get specific advice about their full circumstances. By accepting that assistance, users are deemed to accept that LITRG does not accept responsibility for anything which may be wrong, missing or incomplete.


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 and you authorise us to do so.


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We use cookies primarily to:

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We do not use cookies to:

  • Collect any personally identifiable information
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  • Pass personally identifiable data to third parties

You can usually switch cookies off by adjusting your browser settings to stop it from accepting them. Alternatively you can browse the internet using 'private browsing' ('incognito mode' in Chrome) if you do not want your website visits or downloads to be recorded in your browsing and download histories. Any cookies created while in incognito mode are deleted after you close all incognito windows.

Data protection

Our website uses Universal Analytics, as part of the Google Analytics package, to collect more detailed aggregated statistical information on our website visitors. We have enabled Google Analytics Advertising features in order to gather information on visitor demographics so we might better cater our guidance to suit the needs of our audience. This information will be kept confidential and will not be shared or sold on to third parties. You can opt out of Google Analytics Advertising Features through Ads Settings, Ad Setting for mobile apps, or any other available means (for example, the NAI’s consumer opt out). Alternatively you can download Google’s Opt-out browser Add-on.

The following conditions apply to Universal Analytics:

  • There are data limits (our data processessing may be restriced to once a day if collection exeeds these limits)
  • We are prohibited from sending any personally identifiable information to Analytics (such as names, email addresses, etc) or data that permanently identifies a particular device (e.g. mobile phone's unique device identifier if such an identifier cannot be reset)

You can use the same Opt-out browser add on as specified above if you do not wish for us to collect your data. More information on Universal Analytics usage guidelines can be found on the Analytics website.

We may also keep personal information about you in our manual records or computer files in order to advise and assist you in any matter in which you have sought our help. Very occasionally this may include sensitive information such as racial or ethnic origin, political opinions, religious beliefs, trade union membership, health, sexuality or sex life, offences and/or convictions.

In addition, we may use information about you in anonymised form to provide support for our policy representations or campaigning activities.

Please let us know if you do not wish us to retain such information about you for either or both of those purposes, and it will be deleted.

You have the right at any time to know what information we hold about you, and to see it. If you wish to exercise this right, please write to The Administrator, Low Incomes Tax Reform Group, The Chartered Institute of Taxation at 30 Monck Street, London, SW1P 2AP.

All contents are Copyright of the Chartered Institute of Taxation 2020