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

LITRG is part of the Chartered Institute of Taxation, which is an educational charity. Since 1998, LITRG has been working to improve the policy and processes of the tax, and associated welfare systems, for the benefit of those who are least able to pay for professional advice. 

The tax credits system closed on 5 April 2025, so no tax credit awards will continue after that date. Most people will have been invited to claim either universal credit or pension credit. Some people may still need to finalise their 2024/25 tax credit claim after 6 April 2025 and this page ...

The Low Incomes Tax Reform Group (LITRG) has expressed concern in response to today’s Budget announcement that the income threshold for having to join Making Tax Digital for Income Tax¹ is to be lowered from £30,000 to £20,000. We do not yet know the timeline for this change. This is to ...

The Low Incomes Tax Reform Group (LITRG) has responded to today’s Budget announcement¹ that from April 2026 recruitment agencies, or end clients where there is no agency, will be responsible for accounting for PAYE tax and NIC on payments made to workers that are supplied by umbrella ...

The Low Incomes Tax Reform Group (LITRG) is urging HMRC to speed up the implementation of the new self assessment penalty regime after expressing concern that delays will leave some taxpayers, including those on low incomes, paying over a thousand pounds more for delays in filing their tax return ...