The Low Incomes Tax Reform Group (LITRG) has commented on the decision to freeze the personal allowance for a further three tax years from April 2028 to April 2031.

In the first couple of weeks of November HMRC are writing to some taxpayers who are legally required to follow the new Making Tax Digital rules from April 2026 to tell them what they must do to get ready. Do not ignore this letter, read on to find out what you should do.

HM Revenue & Customs (HMRC) charge interest on late paid tax and late paid penalties. This is to compensate HMRC for the delay in payment and recognises that you have had the use of the money in the period following the due date. In very limited circumstances, HMRC might reduce or even remove ...

The Low Incomes Tax Reform Group (LITRG) is encouraging taxpayers who can’t manage their tax affairs online and are due to start using Making Tax Digital (MTD) for Income Tax to check whether they can claim an exemption from the initiative, which launches in six months’ time.

LITRG have responded to HMRC’s consultation on the draft regulations for Making Tax Digital for Income Tax published in July. These regulations will eventually replace the regulations from 2021 and 2024. 

If you live in Scotland and you expect your income in the 2025/26 tax year to be more than £35,000, you have until 10 October 2025 to opt out of receiving this year’s pension age winter heating payment.