The Chartered Institute of Taxation (CIOT) and its Low Incomes Tax Reform Group (LITRG) respond to the Finance and Public Administration Committee’s invitation to provide written evidence on the Scottish Budget 2025-26.

The Delegated Powers and Law Reform Committee of the Scottish Parliament are examining how framework bills affect parliamentary scrutiny and stakeholders engaging with the parliament on legislation. They are also looking into the use of Henry VIII powers. The CIOT, LITRG and ATT have submitted a ...

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 ...

The Low Incomes Tax Reform Group (LITRG) has welcomed HMRC’s new evidence requirement for claims for tax relief on employment expenses. LITRG hopes that this will make it harder for unscrupulous tax refund companies to take advantage of low-income taxpayers.