LITRG have responded to HMRC’s consultation on proposals to introduce more timely payments of Income Tax Self Assessment liabilities. 

LITRG have responded to a Revenue Scotland consultation seeking views on proposed changes that would enable Revenue Scotland to use electronic communications as its default means of communicating with taxpayers. 

From April 2026, many people who are self-employed and/or landlords will need to report their income and expenses to HMRC using a new system, called Making Tax Digital for Income Tax. Making Tax Digital will require affected taxpayers to use commercial software. This blog explores what taxpayers ...