Tax credit awards are made up of a number of elements. The amount of any award depends on the elements that are included in the award and the household income.

Child tax credit is paid by HM Revenue and Customs (HMRC) to support families with children. It is paid independently of child benefit and is payable whether you are working or not.

Working tax credit is paid by HM Revenue & Customs (HMRC) to support people who work and are on a low income. It does not matter whether you are an employee or self-employed. 

The Low Incomes Tax Reform Group has reassured those selling goods and services online that they won’t be subject to a new “side hustle tax”, despite information online in the past few days suggesting otherwise.

The Low Incomes Tax Reform Group (LITRG) has responded to the news¹ that between 11 December and 31 January, HMRC’s self assessment helpline will focus only on ‘priority queries’, with other enquiries directed online.

The Low Incomes Tax Reform Group (LITRG) has welcomed the main findings of the Public Accounts Committee’s review of HMRC’s progress with its Making Tax Digital (MTD) programme, as set out in its report published today, especially in relation to the impact on unrepresented taxpayers.